EISSN: 2588-252X * PISSN: 2437-0215 25-13 .‫ﺹ‬.

‫ ﺹ‬،(2017) 02 :‫ ﺍﻟﻌﺩﺩ‬،03:‫ﺍﻟﻤﺠﻠﺩ‬ ‫ﺍﻟﻤﺠﻠﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ ﻟﻠﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬

– ‫ ﺩﺭﺍﺴﺔ ﻤﻴﺩﺍﻨﻴﺔ ﻤﻥ ﻭﺠﻬﺔ ﻨﻅﺭ ﻤﻬﻨﻴﺔ ﻭﺃﻜﺎﺩﻴﻤﻴﺔ‬-‫ﻭﺍﻗﻊ ﺍﻟﻘﻴﺎﺱ ﺍﻟﻤﺤﺎﺴﺒﻲ ﻓﻲ ﺍﻟﺒﻴﺌﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ‬
The reality of accounting measurement in the Algerian accounting environment
- A field study from the standpoint of professional and academic -

‫ ﻋﻠﻲ ﺑﻮﺯﻳﺖ‬،2‫ ﳏﻤﺪ ﺍﻟﻌﺮﰊ ﻗﺰﻭﻥ‬،*، 1‫ﺭﻓﻴﻘﺔ ﺻﻐﺮﺍﻭﻱ‬

3

1
(saghraouirafika@gmail.com) ‫ ﺍﳉﺰﺍﺋﺮ‬،‫ ﻭﺭﻗﻠﺔ‬،‫ ﺟﺎﻣﻌﺔ ﻗﺎﺻﺪﻱ ﻣﺮﺑﺎﺡ‬،‫ﺴﻴﲑ‬‫ﻠﻮﻡ ﺍﻟﺘ‬‫ﺔ ﻭﻋ‬‫ﺠﺎﺭﻳ‬‫ﻠﻮﻡ ﺍﻟﺘ‬‫ﺔ ﻭﺍﻟﻌ‬‫ﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳ‬‫ﻛﹸﻠﹼﻴﺔ ﺍﻟﻌ‬
2
(medlarbidz@hotmail.com) ‫ ﺍﳉﺰﺍﺋﺮ‬،‫ ﺍﳌﺮﻛﺰ ﺍﳉﺎﻣﻌﻲ ﺇﻟﻴﺰﻱ‬،‫ﺴﻴﲑ‬‫ﻠﻮﻡ ﺍﻟﺘ‬‫ﺔ ﻭﻋ‬‫ﺠﺎﺭﻳ‬‫ﻠﻮﻡ ﺍﻟﺘ‬‫ﺔ ﻭﺍﻟﻌ‬‫ﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳ‬‫ﻣﻌﻬﺪ ﺍﻟﻌ‬
2
(bouzit.ali@univ-ouargla.dz) ‫ ﺍﳉﺰﺍﺋﺮ‬،‫ ﻭﺭﻗﻠﺔ‬،‫ ﺟﺎﻣﻌﺔ ﻗﺎﺻﺪﻱ ﻣﺮﺑﺎﺡ‬،‫ﺴﻴﲑ‬‫ﻠﻮﻡ ﺍﻟﺘ‬‫ﺔ ﻭﻋ‬‫ﺠﺎﺭﻳ‬‫ﻠﻮﻡ ﺍﻟﺘ‬‫ﺔ ﻭﺍﻟﻌ‬‫ﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳ‬‫ﻛﹸﻠﹼﻴﺔ ﺍﻟﻌ‬

2017 ‫ ﺩﻳﺴﻤﱪ‬01 :‫؛ ﺗﺎﺭﻳﺦ ﺍﻟﻨﺸﺮ‬2017 :‫؛ ﺗﺎﺭﻳﺦ ﺍﻟﻘﺒﻮﻝ‬2017 :‫ﺗﺎﺭﻳﺦ ﺍﻻﺳﺘﻼﻡ‬

‫ﺪﻑ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﺩﺭﺍﺳﺔ ﻭﺍﻗﻊ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﺍﻷﻛﺎﺩﳝﻴﲔ ﻭﺍﳌﻬﻨﻴﲔ ﻭﺗﺴﻠﻴﻂ ﺍﻟﻀﻮﺀ ﻋﻠﻰ‬ :‫ﻣﻠﺨﺺ‬
‫ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ( ﻛﺄﺣﺪ ﺑﺪﺍﺋﻞ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ ﻭﻣﺘﻄﻠﺒﺎﺕ ﺗﻜﻴﻴﻒ ﺗﻄﺒﻴﻘﻬﺎ ﻣﻊ ﻭﺍﻗﻊ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻣﻦ ﺃﺟﻞ‬- ‫)ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ‬
‫ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﻣﻌﺮﻓﺔ ﺃﻫﻢ ﻣﻘﻮﻣﺎﺕ ﺍﻟﱵ ﺗﻮﻓﺮﻫﺎ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻟﺘﻄﺒﻴﻖ ﻫﺬﻩ ﺍﻟﺒﺪﺍﺋﻞ ﻭﺿﺮﻭﺭﺓ ﺑﻴﺎﻥ ﺃﻫﻢ‬،‫ﲢﻘﻴﻖ ﺟﻮﺩﺓ ﺍﳌﻌﻠﻮﻣﺔ ﺍﶈﺎﺳﺒﻴﺔ‬
‫ ﺣﻴﺚ ﺍﻋﺘﻤﺪ ﺍﻟﺒﺎﺣﺜﲔ ﻋﻠﻰ ﺍﳌﻨﻬﺞ ﺍﻟﻮﺻﻔﻲ ﺍﻟﺘﺤﻠﻴﻠﻲ ﻭﻃﺒﻖ ﺍﳌﻨﻬﺞ ﺍﻟﺘﺤﻠﻴﻠﻲ ﰲ ﲢﻠﻴﻞ ﺍﻻﺳﺘﺒﻴﺎﻥ ﺍﻟﺬﻱ‬،‫ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﺍﶈﺎﺳﺐ ﺃﺛﻨﺎﺀ ﺍﻟﺘﻄﺒﻴﻖ‬
،2017 ‫ ﻓﺮﺩ ﺑﲔ ﻣﻬﻨﻴﲔ ﻭﺃﻛﺎﺩﳝﻴﲔ ﻟﻮﻻﻳﺔ ﻭﺭﻗﻠﺔ ﺍﻟﻔﺘﺮﺓ ﺧﻼﻝ ﺷﻬﺮ ﻣﺎﺭﺱ‬38 ‫ﰎ ﺗﻮﺯﻳﻌﻪ ﻛﺠﺎﻧﺐ ﻣﻦ ﺍﻟﺪﺭﺍﺳﺔ ﺍﻟﺘﻄﺒﻴﻘﻴﺔ ﻋﻠﻰ ﻋﻴﻨﺔ ﺗﺘﻜﻮﻥ ﻣﻦ‬
‫ ﻭﻗﺪ‬Excel ‫ ﻭﻣﻌﺎﰿ ﺍﻟﺒﻴﺎﻧﺎﺕ‬SPSS23 ‫ﻭﺍﺳﺘﺨﺪﻡ ﺍﻟﺒﺎﺣﺜﲔ ﲨﻠﺔ ﻣﻦ ﺍﻷﺳﺎﻟﻴﺐ ﺍﻹﺣﺼﺎﺋﻴﺔ ﻭﺍﻟﺮﻳﺎﺿﻴﺔ ﰲ ﲢﻠﻴﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺑﺮﻧﺎﻣﺞ‬
‫ ﻛﻤﺎ‬،‫ﺗﻮﺻﻠﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﺃﻥ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﺗﺘﻼﺀﻡ ﻭﺗﺘﻜﻴﻒ ﰲ ﺍﻟﻮﻗﺖ ﺍﻟﺮﺍﻫﻦ ﻣﻊ ﳕﻮﺫﺝ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻛﺄﺳﺎﺱ ﻟﻠﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‬
‫ﺃﻭﺻﺖ ﺑﻀﺮﻭﺭﺓ ﺗﻜﻴﻒ ﻛﻞ ﻣﻦ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﺘﺠﺎﺭﻱ ﻭﺍﻟﻀﺮﻳﱯ ﻣﻊ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﻭﻫﺬﺍ ﻣﻦ ﺃﺟﻞ ﲢﺴﲔ ﺍﺳﺘﺨﺪﺍﻡ ﺑﺪﺍﺋﻞ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﺑﺸﻜﻞ‬
.‫ﺃﻓﻀﻞ‬
.‫ ﻧﻈﺎﻡ ﳏﺎﺳﱯ ﻣﺎﱄ‬،‫ ﺑﻴﺌﺔ ﳏﺎﺳﺒﻴﺔ ﺟﺰﺍﺋﺮﻳﺔ‬،‫ ﺑﺪﺍﺋﻞ ﻗﻴﺎﺱ ﳏﺎﺳﱯ‬،‫ ﻗﻴﻤﺔ ﻋﺎﺩﻟﺔ‬-‫ ﺗﻜﻠﻔﺔ ﺗﺎﺭﳜﻴﺔ‬،‫ ﻗﻴﺎﺱ ﳏﺎﺳﱯ‬:‫ﺍﻟﻜﻠﻤﺎﺕ ﺍﳌﻔﺘﺎﺣﻴﺔ‬
Abstract: The objective of this study is to study the reality of accounting measurement in the
Algerian accounting environment from the point of view of academics and professionals. Also, to
highlight the historical cost and fair value as one of the accounting measurement alternatives in
Algeria and the requirements of adapting them to the Algerian accounting environment in order to
achieve the quality of accounting information. The most important elements provided by the
Algerian accounting environment for the application of these alternatives and the need to identify
the most important challenges facing the accountant during the application, where the researcher
adopted the analytical descriptive method and applied the analytical method in the analysis of the
questionnaire that was distributed As a part of the applied study on a sample of 38 individuals
professionals and academics, the researcher used a number of statistical and mathematical methods
in data analysis in addition to SPSS v 23 and Excel data processing. The study concluded that the
Algerian accounting environment is currently adapted to the historical cost model And
recommended that both commercial and tax law should be adapted to the accounting system in
order to improve the use of accounting measurement alternatives.
Key words: accounting measurement, historical cost, fair value, accounting measurement
alternatives, accounting environment, accounting system

_________
 *

- 13 -
‫__________________________________‬
‫ﺭﻓﻴﻘﺔ ﺼﻐﺭﺍﻭﻱ‪ ،‬ﻤﺤﻤﺩ ﺍﻟﻌﺭﺒﻲ ﻗﺯﻭﻥ‪ ،‬ﻋﻠﻲ ﺒﻭﺯﻴﺕ‪ ،‬ﻭﺍﻗﻊ ﺍﻟﻘﻴﺎﺱ ﺍﻟﻤﺤﺎﺴﺒﻲ ﻓﻲ ﺍﻟﺒﻴﺌﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ)ﺹ‪.‬ﺹ‪(25-13‬‬

‫‪  ‬‬
‫‪ ‬ﺗﻌﺪ ﻭﻇﻴﻔﺔ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻣﻦ ﺑﲔ ﺃﻫﻢ ﺍﻟﻮﻇﺎﺋﻒ ﺍﻟﱵ ﺗﺴﻌﻰ ﻣﻬﻨﺔ ﺍﶈﺎﺳﺒﺔ ﺇﱃ ﲢﻘﻴﻘﻬﺎ‪ ،‬ﺣﻴﺚ ﻭﺍﺟﻬﺖ ﻣﻬﻨﺔ ﺍﶈﺎﺳﺒﺔ ﰲ ﲢﻘﻴﻘﻬﺎ ﻟﻮﻇﻴﻔﺔ‬
‫ﺍﻟﻘﻴﺎﺱ ﲢﺪﻳﺎﺕ ﻛﺒﲑﺓ ﻋﻨﺪ ﺍﺧﺘﻴﺎﺭ ﺍﻷﺳﺎﺱ ﺍﳌﻨﺎﺳﺐ ﻟﻠﻘﻴﺎﺱ‪ ،‬ﻭﺍﺧﺘﻴﺎﺭ ﻃﺮﻳﻘﺔ ﺍﻟﻘﻴﺎﺱ ﺍﻷﻛﺜﺮ ﻣﻼﺋﻤﺔ ﻟﺘﻮﻓﲑ ﺍﳌﺼﺪﺍﻗﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‪ ،‬ﻭﺇﺷﺒﺎﻉ‬
‫ﺣﺎﺟﺎﺕ ﻣﺴﺘﺨﺪﻣﻲ ﺍﳌﻌﻠﻮﻣﺔ ﻟﺘﺴﺎﻋﺪﻫﻢ ﻋﻠﻰ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭ ﺍﻟﺴﻠﻴﻢ‪ ،‬ﺇﺫ ﺃﻥ ﺍﳉﺪﻝ ﺍﻟﻘﺎﺋﻢ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﲟﻮﺿﻮﻉ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻳﻜﻤﻦ ﰲ ﺍﺧﺘﻴﺎﺭ ﺍﻟﻄﺮﻳﻘﺔ‬
‫ﺍﳌﻨﺎﺳﺒﺔ ﰲ ﺇﻇﻬﺎﺭ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺑﺸﻜﻞ ﺃﻓﻀﻞ ﻣﻦ ﺑﲔ ﻃﺮﻕ ﺍﻟﻘﻴﺎﺱ ﻭﺍﻟﱵ ﻟﻜﻞ ﻭﺍﺣﺪﺓ ﻣﻨﻬﺎ ﻣﺆﻳﺪﻭﻫﺎ ﻭﻣﻌﺎﺭﺿﻮﻫﺎ‪.‬‬
‫ﺇﻥ ﻣﻦ ﺍﻷﻫﺪﺍﻑ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻠﻤﺤﺎﺳﺒﺔ ﺗﻘﺪﱘ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﻼﺯﻣﺔ ﳌﺴﺘﺨﺪﻣﻲ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﺣﻴﺚ ﻳﺴﺘﺨﺪﻡ ﺍﶈﺎﺳﺒﻮﻥ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻷﺳﺲ‬
‫ﺍﳌﺨﺘﻠﻔﺔ ﻟﻠﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻭﺗﻌﺪ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﺃﺣﺪ ﺍﻟﻄﺮﻕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺍﻟﺘﻘﻴﻴﻢ ﻭﺍﻟﻘﻴﺎﺱ ﻟﺘﻮﻓﺮﻫﺎ ﻋﻠﻰ ﺍﳌﻮﺛﻮﻗﻴﺔ ﺍﻟﻼﺯﻣﺔ ﻭﻫﻲ ﺃﺣﺪ ﺑﺪﺍﺋﻞ ﺍﻟﻘﻴﺎﺱ‬
‫ﺍﻟﻜﻼﺳﻴﻜﻴﺔ ﻭﺍﻷﻛﺜﺮ ﺍﻧﺘﺸﺎﺭﺍﹰ‪ ،‬ﺇﻻ ﺃ‪‬ﺎ ﺷﻬﺪﺕ ﺍﻧﺘﻘﺎﺩﺍﺕ ﻋﺪﻳﺪﺓ ﻭﺟﻬﺖ ﳍﺎ ﺑﺴﺒﺐ ﺃ‪‬ﺎ ﻻ ﺗﻘﻴﺲ ﺍﻟﻘﻴﻤﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﻤﺆﺳﺴﺔ ﻭﺗﺆﺩﻱ ﺇﱃ ﺗﻀﻠﻴﻞ‬
‫ﻣﺴﺘﺨﺪﻣﻲ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻭﺃ‪‬ﺎ ﺗﻌﱪ ﻋﻦ ﺍﳌﺎﺿﻲ ﻭﻻ ﺗﺴﺘﻄﻴﻊ ﻗﻴﺎﺱ ﺍﳊﺎﺿﺮ ﺃﻭ ﺍﻟﺘﻨﺒﺆ ﺑﺎﳌﺴﺘﻘﺒﻞ‪ ،‬ﻣﻦ ﻫﻨﺎ ﺍﺳﺘﻤﺮ ﺍﻟﺘﻔﻜﲑ ﰲ ﻭﺿﻊ ﺣﻠﻮﻝ ﳍﺬﻩ‬
‫ﺍﻟﺘﻌﺜﺮﺍﺕ ﺑﺎﻟﺒﺤﺚ ﻋﻦ ﺑﺪﻳﻞ ﳛﻘﻖ ﻗﻴﻤﺔ ﺃﻛﺜﺮ ﺗﻌﺒﲑﺍ ﻭﲤﺜﻴﻼ ﻭﻗﻴﺎﺳﺎﹰ‪ ،‬ﲝﻴﺚ ﲢﻘﻖ ﻫﺬﻩ ﺍﻟﻘﻴﻤﺔ ﺃﻫﺪﺍﻑ ﺍﶈﺎﺳﺒﺔ ﰲ ﺇﻋﻄﺎﺀ ﺻﻮﺭﺓ ﺻﺎﺩﻗﺔ ﻭﻋﺎﺩﻟﺔ ﻋﻦ‬
‫ﺍﻟﻮﺿﻊ ﺍﳌﺎﱄ ﻭﺃﺩﺍﺀ ﺍﳌﺆﺳﺴﺔ‪ ،‬ﻭﰲ ﻇﻞ ﻫﺬﻩ ﺍﳌﻌﻄﻴﺎﺕ ﰎ ﺍﻟﺘﻮﺟﻪ ﺇﱃ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﲝﺜﺎ ﻋﻦ ﺗﻮﻓﲑ ﻭﺇﻋﻄﺎﺀ ﻣﻌﻠﻮﻣﺎﺕ ﳏﺎﺳﺒﻴﺔ ﺫﺍﺕ ﺟﻮﺩﺓ ﻣﻦ ﺃﺟﻞ‬
‫ﺗﻌﺰﻳﺰ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﻹﻓﺼﺎﺡ ﰲ ﻋﺮﺽ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ‪.‬‬
‫ﻟﻘﺪ ﺃﺩﻯ ﺗﻄﺒﻴﻖ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﰲ ﺍﳉﺰﺍﺋﺮ ﺇﱃ ﺍﺳﺘﺤﺪﺍﺙ ﺑﺪﺍﺋﻞ ﻟﻠﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﺇﺿﺎﻓﺔ ﻟﻠﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻭﻳﺘﻌﻠﻖ ﺍﻷﻣﺮ ﺑﺘﻄﺒﻴﻖ ﺍﻟﻘﻴﻤﺔ‬
‫ﺍﻟﻌﺎﺩﻟﺔ ﺍﻟﱵ ﺗﻮﺟﻬﺖ ﻟﺘﻄﺒﻴﻘﻬﺎ ﻣﻌﻈﻢ ﺍﳍﻴﺌﺎﺕ ﺍﳌﻬﻨﻴﺔ ﺍﳌﺸﺮﻋﺔ ﻟﻠﻤﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﻣﻌﻈﻢ ﺍﻟﺪﻭﻝ‪ ،‬ﻫﺬﻩ ﺍﻷﺧﲑﺓ ﺍﻟﱵ ﺗﺴﺎﻫﻢ ﰲ ﲢﻘﻴﻖ ﺟﻮﺩﺓ ﺍﳌﻌﻠﻮﻣﺔ‬
‫ﺍﶈﺎﺳﺒﻴﺔ ﺇﻻ ﺃﻥ ﺗﻄﺒﻴﻘﻬﺎ ﰲ ﺍﳉﺰﺍﺋﺮ ﻳﺘﻄﻠﺐ ﲢﺪﻱ ﺑﻌﺾ ﺍﻟﻌﻮﺍﺋﻖ ﻭﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺍﳌﺎﻟﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‪ ،‬ﻟﺬﺍ ﺟﺎﺀﺕ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﻟﺘﻌﺎﰿ ﺇﺷﻜﺎﻟﻴﺔ ﻭﺍﻗﻊ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‪.‬‬
‫ﺃ‪ .‬ﺇﺷﻜﺎﻟﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬
‫ﺇﻥ ﺭﻏﺒﺔ ﺍﳉﺰﺍﺋﺮ ﰲ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺇﻗﺘﺼﺎﺩ ﺗﻨﺎﻓﺴﻲ ﻭﺗﻮﻓﲑ ﺑﻴﺌﺔ ﺃﻋﻤﺎﻝ ﻣﻨﺎﺳﺒﺔ ﻭﻣﻼﺋﻤﺔ ﺩﻓﻌﻬﺎ ﺇﱃ ﺇﺟﺮﺍﺀ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻹﺻﻼﺣﺎﺕ ﻣﻦ ﺑﻴﻨﻬﺎ‬
‫ﺗﻐﻴﲑ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﻣﻦ ﺍﳌﺨﻄﻂ ﺍﶈﺎﺳﱯ ﺍﻟﻮﻃﲏ ‪ PCN‬ﺇﱃ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ‪ ،SCF‬ﻭﺗﻌﺘﱪ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻣﻦ ﺃﺑﺮﺯ ﻣﺎ ﺟﺎﺀ ﺑﻪ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺪﻳﺪ‬
‫ﻛﺄﺣﺪ ﳕﺎﺫﺝ ﺍﻟﻘﻴﺎﺱ ﺗﻀﺎﻑ ﺇﱃ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ‪ ،‬ﻭﻋﻠﻴﻪ ﻣﻦ ﺧﻼﻝ ﻣﺎ ﺳﺒﻖ ﳝﻜﻦ ﻃﺮﺡ ﺍﻹﺷﻜﺎﻝ ﺍﻟﺘﺎﱄ‪:‬‬
‫" ﻣﺎ ﻫﻮ ﻭﺍﻗﻊ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻋﻠﻰ ﺿﻮﺀ ﺗﻄﺒﻴﻖ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ )‪ (SCF‬؟ "‬
‫ﺍﻷﺳﺌﻠﺔ ﺍﻟﻔﺮﻋﻴﺔ‪:‬‬ ‫ﺏ‪.‬‬
‫ﻣﺎ ﻣﺪﻯ ﻣﺴﺎﳘﺔ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﲢﻘﻴﻖ ﺧﺼﺎﺋﺺ ﻧﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍﶈﺎﺳﺒﻴﺔ )ﺧﺎﺻﻴﺔ ﺍﳌﻼﺋﻤﺔ ﻭﺍﳌﻮﺛﻮﻗﻴﺔ؟‪.‬‬ ‫‪‬‬
‫ﺇﱃ ﺃﻱ ﻣﺪﻯ ﺗﻮﻓﺮ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻣﻘﻮﻣﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻓﻖ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ؟‪.‬‬ ‫‪‬‬
‫ﺇﱃ ﺃﻱ ﻣﺪﻯ ﺗﻮﻓﺮ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻣﻘﻮﻣﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻓﻖ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ؟‪.‬‬ ‫‪‬‬
‫ﻣﺎ ﻫﻲ ﺃﻫﻢ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﺍﶈﺎﺳﺐ ﰲ ﺗﻄﺒﻴﻖ ﺑﺪﺍﺋﻞ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ؟‪.‬‬ ‫‪‬‬
‫ﻓﺮﺿﻴﺎﺕ ﺍﻟﺒﺤﺚ‪:‬‬ ‫ﺝ‪.‬‬
‫ﻣﻦ ﺃﺟﻞ ﺍﻹﺟﺎﺑﺔ ﻋﻠﻰ ﺇﺷﻜﺎﻟﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺗﺴﺎﺅﻻ‪‬ﺎ ﰎ ﻭﺿﻊ ﺍﻟﻔﺮﺿﻴﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬ ‫‪‬‬
‫ﻳﺴﺎﻫﻢ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﲢﻘﻴﻖ ﺧﺼﺎﺋﺺ ﻧﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍﶈﺎﺳﺒﻴﺔ )ﺧﺎﺻﻴﺔ ﺍﳌﻼﺋﻤﺔ ﻭﺍﳌﻮﺛﻮﻗﻴﺔ(؛‬ ‫‪‬‬
‫ﺗﻮﻓﺮ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻣﻘﻮﻣﺎﺕ ﺍﻷﺭﺿﻴﺔ ﺍﳌﻨﺎﺳﺒﺔ ﻭﺍﳌﻼﺋﻤﺔ ﻟﺘﻄﺒﻴﻖ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ؛‬ ‫‪‬‬
‫ﺗﻮﻓﺮ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻣﻘﻮﻣﺎﺕ ﺍﻷﺭﺿﻴﺔ ﺍﳌﻨﺎﺳﺒﺔ ﻭﺍﳌﻼﺋﻤﺔ ﻟﺘﻄﺒﻴﻖ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ؛‬ ‫‪‬‬
‫ﻫﻨﺎﻙ ﲢﺪﻳﺎﺕ ﺗﻮﺍﺟﻪ ﺍﶈﺎﺳﺐ ﰲ ﺗﻄﺒﻴﻖ ﺑﺪﺍﺋﻞ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﻇﻞ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‪.‬‬ ‫‪‬‬
‫ﺩ‪ .‬ﺃﳘﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ‪:‬ﺗﻜﻤﻦ ﺃﳘﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﰲ ﺃﳘﻴﺔ ﻣﻮﺿﻮﻉ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‪ ،‬ﻭﺑﺎﻟﻀﺒﻂ ﰲ ﺃﳘﻴﺔ ﺍﺳﺘﺨﺪﺍﻡ ﺑﺪﻳﻞ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﺍﳌﻨﺎﺳﺐ ﻣﻦ‬
‫ﺍﺟﻞ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﻗﻮﺍﺋﻢ ﻣﺎﻟﻴﺔ ﺫﺍﺕ ﺟﻮﺩﺓ ﻭﻣﻼﺋﻤﺔ ﻭﺑﺎﻟﺘﺎﱄ ﻳﺴﺘﻔﻴﺪ ﻣﻨﻬﺎ ﻣﺴﺘﺨﺪﻣﻲ ﻫﺬﻩ ﺍﻟﻘﻮﺍﺋﻢ ﻣﻦ ﺍﺟﻞ ﺍﲣﺎﺫ ﻗﺮﺍﺭﺍﺕ ﻣﻨﺎﺳﺒﺔ‪.‬‬
‫ﻩ‪ .‬ﺃﻫﺪﺍﻑ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬
‫‪ ‬ﺪﻑ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﺑﻠﻮﻍ ﺍﻷﻫﺪﺍﻑ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ ‬ﺍﻟﺘﻌﺮﻳﻒ ﲟﻔﻬﻮﻡ ﻗﻮﺍﻋﺪ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻭﻓﻖ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ )‪ (SCF‬؛‬
‫‪ ‬ﺍﻟﻮﻗﻮﻑ ﻋﻠﻰ ﻣﺪﻯ ﻣﺴﺎﳘﺔ ﺍﻟﻘﻴﺎﺱ ﰲ ﲢﻘﻴﻖ ﺧﺼﺎﺋﺺ ﻧﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍﶈﺎﺳﺒﻴﺔ ؛‬

‫ﺍﻟﻤﺠﻠﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ ﻟﻠﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬ ‫‪- 14 -‬‬

 ‫‪EISSN: 2588-252X * PISSN: 2437-0215‬‬ ‫ﺍﻟﻤﺠﻠﺩ‪ ،03:‬ﺍﻟﻌﺩﺩ‪ ،(2017) 02 :‬ﺹ‪.‬ﺹ‪25-13 .‬‬ ‫ﺍﻟﻤﺠﻠﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ ﻟﻠﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬

‫‪ ‬ﺗﺸﺨﻴﺺ ﻣﺘﻄﻠﺒﺎﺕ ﻗﻮﺍﻋﺪ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻭﻓﻖ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ )‪ (SCF‬ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ؛‬
‫‪ ‬ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﺗﻄﺒﻴﻖ ﺑﺪﺍﺋﻞ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‪.‬‬
‫ﺃﻭﻻ‪ :‬ﺍﻻﻃﺎﺭ ﺍﻟﻨﻈﺮﻱ ﻟﻠﺪﺭﺍﺳﺔ‪:‬‬
‫‪ ‬ﺿﻤﻦ ﻫﺬﺍ ﺍﻻﻃﺎﺭ ﺳﻨﺘﻄﺮﻕ ﺇﱃ ﺍﳌﻔﺎﻫﻴﻢ ﺍﻟﻨﻈﺮﻳﺔ ﻟﻠﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻭﺍﻹﺻﻼﺡ ﺍﶈﺎﺳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻭﻗﻮﺍﻋﺪ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻭﻓﻖ )‪.(SCF‬‬
‫‪ .1‬ﻣﻔﻬﻮﻡ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‪:‬‬
‫‪ ‬ﻗﺪﻡ ﺍﻟﺒﺎﺣﺜﻮﻥ ﰲ ﳎﺎﻻﺕ ﺍﻟﻘﻴﺎﺱ ﺍﳌﺨﺘﻠﻔﺔ‪ ،‬ﺗﻌﺮﻳﻔﺎﺕ ﻟﻌﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ ﻫﻲ ﻭ ﺇﻥ ﺍﺧﺘﻠﻔﺖ ﺇﱃ ﺣﺪ ﻣﺎ ﰲ ﺍﻟﺸﻜﻞ‪ ،‬ﺇﻻ ﺃ‪‬ﺎ ﺗﺘﻔﻖ ﰲ ﺍﳌﻀﻤﻮﻥ‬
‫ﻭﻣﻦ ﺑﲔ ﻫﺬﻩ ﺍﻟﺘﻌﺎﺭﻳﻒ ﻧﺬﻛﺮ‪:‬‬
‫‪ ‬ﻭﻳﻌﺮﻑ ﺍﻟﻘﻴﺎﺱ ﺑﺄﻧﻪ » ﻣﻘﺎﺭﻧﺔ ﺍﻷﻋﺪﺍﺩ ﺑﺄﺣﺪﺍﺙ ﺍﳌﻨﺸﺄﺓ ﺍﳌﺎﺿﻴﺔ ﻭﺍﳉﺎﺭﻳﺔ ﻭﺍﳌﺴﺘﻘﺒﻠﻴﺔ ﺑﻨﺎﺀﺍ ﻋﻠﻰ ﻣﻼﺣﻈﺎﺕ ﻣﺎﺿﻴﺔ ﺃﻭ ﺟﺎﺭﻳﺔ ﺃﻣﻮﺟﺐ‬
‫ﻗﻮﺍﻋﺪ ﳏﺪﺩﺓ ‪،‬ﻭﻫﻲ ﻋﻤﻠﻴﺔ ﻣﻘﺎﺑﻠﺔ ﻳﺘﻢ ﻣﻦ ﺧﻼﳍﺎ ﻗﺮﻥ ﺧﺎﺻﻴﺔ ﻣﻌﻨﻴﺔ ﻫﻲ ﺧﺎﺻﻴﺔ ﺍﻟﺘﻌﺪﺩ ﺍﻟﻨﻘﺪﻱ ﻟﺸﻲﺀ ﻣﻌﲔ ﻫﻮ ﺣﺪﺙ ﺍﻗﺘﺼﺎﺩﻱ ﻳﺘﻤﺜﻞ‬
‫‪1‬‬
‫ﻓﻴﻬﺎ ﺑﻌﻨﺼﺮ ﻣﻌﲔ ﰲ ﳎﺎﻝ ﻣﻌﲔ ﻫﻮ ﺍﳌﺸﺮﻭﻉ ﺍﻻﻗﺘﺼﺎﺩﻱ«‪.‬‬
‫‪ ‬ﺃﻣﺎ ﺃﻛﺜﺮ ﺍﻟﺘﻌﺮﻳﻔﺎﺕ ﲢﺪﻳﺪﺍ ﻟﻌﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻓﻬﻮ ﺫﻟﻚ ﺍﻟﺼﺎﺩﺭ ﻋﻦ ﺗﻘﺮﻳﺮ ﳉﻤﻌﻴﺔ ﺍﶈﺎﺳﺒﲔ ﺍﻷﻣﺮﻳﻜﻴﺔ )‪ ،(A.A.A‬ﻛﻤﺎ ﻭﺭﺩ ﰲ‬
‫ﻧﺼﻪ ‪" :‬ﻳﺘﻤﺜﻞ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﻗﺮﻥ ﺍﻷﻋﺪﺍﺩ ﺑﺄﺣﺪﺍﺙ ﺍﳌﻨﺸﺎﺓ ﺍﳌﺎﺿﻴﺔ ﻭﺍﳉﺎﺭﻳﺔ ﻭﺍﳌﺴﺘﻘﺒﻠﻴﺔ ﻭﺫﻟﻚ ﺑﻨﺎﺀﺍ ﳌﻼﺣﻈﺎﺕ ﻣﺎﺿﻴﺔ ﺃﻭ ﺟﺎﺭﻳﺔ‬
‫‪2‬‬
‫ﻭﲟﻮﺟﺐ ﻗﻮﺍﻋﺪ ﳏﺪﺩﺓ‪.‬‬
‫‪ .2‬ﺃﳘﻴﺔ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‪:‬‬
‫‪‬ﻋﻨﺪﻣﺎ ﻳﺘﻢ ﲡﺮﻳﺪ ﺍﻷﻣﻮﺭ ﻭﺍﻷﺣﺪﺍﺙ ﻣﻦ ﺻﻔﺎ‪‬ﺎ ﺍﳊﻘﻴﻘﻴﺔ ﺇﱃ ﻟﻐﺔ ﺍﻷﺭﻗﺎﻡ ﻓﺎﻥ ﻫﺬﺍ ﺍﻷﻣﺮ ﻳﻘﻮﺩ ﻣﺴﺘﺨﺪﻣﻲ ﻣﻌﻠﻮﻣﺎﺕ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ‬ ‫‪‬‬
‫)ﻭﺍﻟﺬﻱ ﻫﻮ ﻋﺒﺎﺭﺓ ﻋﻦ ﺃﺩﺍﺓ ﺍﶈﺎﺳﺒﺔ ﰲ ﺗﺮﲨﺔ ﺍﻷﻧﺸﻄﺔ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﱵ ﺗﺘﻢ ﰲ ﺍﳌﺸﺮﻭﻉ ﺇﱃ ﻣﻌﻠﻮﻣﺎﺕ ﺭﻗﻤﻴﺔ( ﻭﺍﻟﺬﻳﻦ ﳜﺘﻠﻔﻮﻥ ﰲ ﻓﻬﻤﻬﻢ ﻭﺗﻔﺴﲑﻫﻢ‬
‫ﻟﻠﻮﻗﺎﺋﻊ ﺑﺸﻜﻠﻬﺎ ﺍﳊﺎﱄ ﺇﱃ ﺗﻮﺣﻴﺪ ﺭﺅﻳﺘﻬﻢ ﻟﻸﻋﻤﺎﻝ ﺍﻟﱵ ﻗﺎﻣﺖ ‪‬ﺎ ﺍﻟﺸﺮﻛﺔ ﻭﺑﺎﻟﺘﺎﱄ ﻳﻜﻮﻥ ﺣﻜﻢ ﺍﳌﺴﺘﺨﺪﻣﲔ ﻋﻠﻰ ﺃﺩﺍﺋﻬﺎ ﺃﻛﺜﺮ ﻭﺿﻮﺣﺎﹰ ﻭ ﻣﻨﻪ‬
‫ﺗﺘﺤﻘﻖ ﺍﻻﺳﺘﻔﺎﺩﺓ ﺍﳌﺮﺟﻮﺓ ﻣﻦ ﺍﶈﺎﺳﺒﺔ ﰲ ﻣﺴﺎﻋﺪ‪‬ﻢ ﻋﻠﻰ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﳌﺴﺘﻘﺒﻠﻴﺔ ﻭﺗﺼﺒﺢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺃﻛﺜﺮ ﻣﻼﺋﻤﺔ ﰲ ﺍﳊﻜﻢ ﻋﻠﻰ ﺃﺩﺍﺀ ﺍﻟﺸﺮﻛﺔ‬
‫ﻭﺇﺩﺍﺭ‪‬ﺎ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻗﹸﺪﺭﺓ ﺃﻛﱪ ﻋﻠﻰ ﺇﺻﺪﺍﺭ ﺃﺣﻜﺎﻡ ﻣﺘﻄﺎﺑﻘﺔ ﻣﻦ ﻗﺒﻞ ﲨﻴﻊ ﺍﻷﻃﺮﺍﻑ ﻋﻠﻰ ﺍﺧﺘﻼﻑ ﺩﺭﺟﺔ ﺍﳌﻌﺮﻓﺔ ﻭﺍﻟﺜﻘﺎﻓﺔ ﻟﻜﻞ ﻣﻨﻬﻢ ﳌﻌﲎ ﺍﻷﻫﺪﺍﻑ‬
‫ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﱵ ﺗﺘﻢ ﰲ ﺍﻟﺸﺮﻛﺔ ‪.‬‬
‫ﻛﻤﺎ ﺃﻥ ﺿﺮﻭﺭﺓ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﻣﻈﻬﺮﻩ ﺍﻟﻨﻘﺪﻱ ﻳﻈﻬﺮ ﺑﻮﺿﻮﺡ ﻋﻨﺪﻣﺎ ﺗﻜﻮﻥ ﻫﻨﺎﻙ ﺭﻏﺒﺔ ﰲ ﺇﺟﺮﺍﺀ ﻣﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻟﺒﺪﺍﺋﻞ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ‪ ،‬ﻭﺍﻟﱵ ﺗﻜﻮﻥ‬
‫ﻋﺎﺩﺓ ﳐﺘﻠﻔﺔ ﺣﺴﺐ ﻃﺒﻴﻌﺔ ﺍﻟﻨﺸﺎﻁ ﻭﻟﻜﻦ ﻋﻨﺪﻣﺎ ﺗﻜﻮﻥ ﲨﻴﻌﻬﺎ ﻣ‪‬ﻌ‪‬ﱪﺍﹰ ﻋﻨﻬﺎ ﺑﺎﻟﺼﻮﺭﺓ ﺍﻟﻌﺪﺩﻳﺔ‪ ،‬ﺗﺼﺒﺢ ﺇﻣﻜﺎﻧﻴﺔ ﺍﳌﻘﺎﺭﻧﺔ ﺃﻛﺜﺮ ﻭﺿﻮﺣﺎﹰ ﻭﺳﻬﻮﻟﺔ‪ ،‬ﻛﻤﺎ ﺃﻥ‬
‫ﺍﳌﻘﺎﺭﻧﺔ ﺗﺼﺒﺢ ﳑﻜﻨﺔ ﺇﱃ ﺣﺪ ﻣﺎ ﻟﻨﻔﺲ ﺍﻟﺸﺮﻛﺔ ﻭﻟﻜﻦ ﰲ ﺃﻭﻗﺎﺕ ﳐﺘﻠﻔﺔ‪ ،‬ﻭﺫﻟﻚ ﻷﻧﻪ ﻋﻠﻰ ﺍﻟﺮﻏﻢ ﻣﻦ ﺍﺧﺘﻼﻑ ﺍﻷﻧﺸﻄﺔ ﺍﻟﱵ ﺗﺘﻢ ﻓﻴﻬﺎ ﻣﻦ ﺯﻣﻦ ﻷﺧﺮ‬
‫ﺃﻥ ﺇﻻ ﺇﻣﻜﺎﻧﻴﺔ ﺍﳌﻘﺎﺭﻧﺔ ﻣﻮﺟﻮﺩﺓ ﻟﻜﻮﻥ ﲨﻴﻊ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻋﻠﻰ ﺗﻌﺪﺩﻫﺎ ﻳ‪‬ﻌﱪ ﻋﻨﻬﺎ ﺑﻨﻔﺲ ﺃﺩﺍﺓ ﺍﻟﻘﻴﺎﺱ ﺍﻟﻜﻤﻲ ﺃﻻ ﻭﻫﻲ ﺍﻟﻮﺣﺪﺓ ﺍﻟﻨﻘﺪﻳﺔ‪ ،‬ﻭﺑﺎﻟﺘـﺎﱄ ﻓـﺎﻥ‬
‫‪3‬‬
‫ﺃﳘﻴﺔ ﺍﻟﻘﻴﺎﺱ ﺗﻨﺒﻊ ﻣﻦ ﺃ‪‬ﺎ ﻟﻐﺔ ﺍﻟﺘﺨﺎﻃﺐ ﺍﳌﺸﺘﺮﻛﺔ ﺍﻟﱵ ﻳﺘﻢ ﻓﻴﻬﺎ ﺍﻟﺘﻌﺎﻣﻞ ‪‬ﺎ ﻣﻦ ﻗﺒﻞ ﲨﻴﻊ ﺍﳌﺴﺘﺨﺪﻣﲔ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ‪.‬‬
‫‪ .3‬ﺃﺭﻛﺎﻥ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‪:‬‬
‫ﺃﻭﻻﹰ‪ :‬ﺍﳋﺎﺻﻴﺔ ﳏﻞ ﺍﻟﻘﻴﺎﺱ‪ :‬ﺗﻨﺼﺐ ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ ﺑﺸﻜﻞ ﻋﺎﻡ ﻭ ﺃﻳﺎ ﻛﺎﻥ ﳎﺎﳍﺎ ﻋﻠﻰ ﺧﺎﺻﻴﺔ ﻣﻌﻴﻨﺔ ﻟﺸﻲﺀ ﻣﻌﲔ‪ .‬ﰲ ﳎﺎﻻﺕ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﺇﺫﺍ ﻣﺎ‬
‫ﺍﻋﺘﱪﻧﺎ ﺃﻥ ﺍﳌﺸﺮﻉ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻫﻮ ﳎﺎﻝ ﺍﻟﻘﻴﺎﺱ ‪ ،‬ﻓﺈﻥ ﺍﳋﺎﺻﻴﺔ ﺍﻟﱵ ﺗﻨﺼﺐ ﻋﻠﻴﻬﺎ ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ ﻗﺪ ﺗﻜﻮﻥ ﺍﻟﺘﻌﺪﺩ ﺍﻟﻨﻘﺪﻱ ﻟﺸﻲﺀ ﻣﻌﲔ ‪ ،‬ﻫﻮ ﺣﺪﺙ‬
‫ﻣﻦ ﺍﻷﺣﺪﺍﺙ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﻤﺸﺮﻭﻉ ﻛﻤﺒﻴﻌﺎﺗﻪ ﺃﻭ ﺭﲝﻪ ﻣﺜﻼ ‪،‬ﻛﻤﺎ ﻗﺪ ﺗﻨﺼﺐ ﻋﻠﻰ ﺧﺎﺻﻴﺔ ﺃﺧﺮﻯ ﻏﲑ ﺧﺎﺻﻴﺔ ﺍﻟﺘﻌﺪﺩ ﺍﻟﻨﻘﺪﻱ ‪ ،‬ﻛﺎﻥ ﻳﻜﻮﻥ ﳏﻞ‬
‫ﺍﻟﻘﻴﺎﺱ ‪ ،‬ﺍﻟﻄﺎﻗﺔ ﺍﻹﻧﺘﺎﺟﻴﺔ ﻟﻠﻤﺸﺮﻭﻉ ﻣﺜﻼ ‪ ،‬ﺃﻭ ﻣﻌﺪﻝ ﺩﻭﺭﺍﻥ ﳐﺰﻭﻧﻪ ﺍﻟﺴﻠﻌﻲ‪.‬‬
‫ﺛﺎﻧﻴﺎﹰ‪ :‬ﻣﻘﻴﺎﺱ ﻣﻨﺎﺳﺐ ﻟﻠﺨﺎﺻﻴﺔ ﳏﻞ ﺍﻟﻘﻴﺎﺱ‪ :‬ﻳﺘﻮﻗﻒ ﻧﻮﻉ ﺍﳌﻘﻴﺎﺱ ﺍﳌﺴﺘﺨﺪﻡ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ‪ ،‬ﻋﻠﻰ ﺍﳋﺎﺻﻴﺔ ﳏﻞ ﺍﻟﻘﻴﺎﺱ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺸﺮﻭﻉ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻱ ﺇﺫﺍ ﻛﺎﻧﺖ ﺧﺎﺻﻴﺔ ﺍﻟﺘﻌﺪﺩ ﺍﻟﻨﻘﺪﻱ ﻟﻠﺮﺑﺢ ﻣﺜﻼ ﻫﻲ ﺍﳋﺎﺻﻴﺔ ﳏﻞ ﺍﻟﻘﻴﺎﺱ‪ ،‬ﻓﺎﳌﻘﻴﺎﺱ ﺍﳌﺴﺘﺨﺪﻡ ﺣﻴﻨﺌﺬ ﻫﻮ ﻣﻘﻴﺎﺱ ﻟﻠﻘﻴﻤﺔ )ﻭﺣﺪﺓ ﺍﻟﻨﻘﺪ(‪ .‬ﺃﻣﺎ‬
‫ﺇﺫﺍ ﻛﺎﻧﺖ ﻃﺎﻗﺘﻪ ﺍﻹﻧﺘﺎﺟﻴﺔ ﻫﻲ ﺍﳋﺎﺻﻴﺔ ﳏﻞ ﺍﻟﻘﻴﺎﺱ‪ ،‬ﻓﺎﳌﻘﻴﺎﺱ ﺍﳌﺴﺘﺨﺪﻡ ﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ ﻫﻮ ﻣﻘﻴﺎﺱ ﻟﻠﻄﺎﻗﺔ ﻛﻌﺪﺩ ﺍﻟﻮﺣﺪﺍﺕ ﺍﳌﻨﺘﺠﺔ ﰲ ﺍﻟﺴﺎﻋﺔ‬
‫ﺍﻟﻮﺍﺣﺪﺓ ﻣﺜﻼ‪.‬‬
‫ﺛﺎﻟﺜﺎﹰ‪ :‬ﻭﺣﺪﺓ ﺍﻟﻘﻴﺎﺱ ﺍﳌﻤﻴﺰﺓ ﻟﻠﺨﺎﺻﻴﺔ ﳏﻞ ﺍﻟﻘﻴﺎﺱ‪ :‬ﻋﻨﺪﻣﺎ ﻳﻜﻮﻥ ﺍﳍﺪﻑ ﻣﻦ ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ ﻫﻮ ﻗﻴﺎﺱ ﺍﶈﺘﻮﻯ ﺍﻟﻜﻤﻲ ﳋﺎﺻﻴﺔ ﻣﻌﻴﻨﺔ ﻟﺸﻲﺀ ﻣﻌﲔ‪،‬‬
‫ﺣﻴﻨﺌﺬ ﻻ ﻳﻜﻔﻲ ﻓﻘﻂ ﲢﺪﻳﺪ ﻧﻮﻉ ﺍﳌﻘﻴﺎﺱ ﺍﳌﻨﺎﺳﺐ ﻟﻌﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ‪ ،‬ﺑﻞ ﻻﺑﺪ ﺃﻳﻀﺎ ﻣﻦ ﲢﺪﻳﺪ ﻧﻮﻉ ﻭﺣﺪﺓ ﺍﻟﻘﻴﺎﺱ‪ .‬ﻓﻤﺜﻼ ﻟﻮ ﻛﺎﻧﺖ ﻗﻴﻤﺔ ﺭﺑﺢ ﺍﳌﺸﺮﻭﻉ‬

‫‪- 15 -‬‬
‫__________________________________‬
‫ﺭﻓﻴﻘﺔ ﺼﻐﺭﺍﻭﻱ‪ ،‬ﻤﺤﻤﺩ ﺍﻟﻌﺭﺒﻲ ﻗﺯﻭﻥ‪ ،‬ﻋﻠﻲ ﺒﻭﺯﻴﺕ‪ ،‬ﻭﺍﻗﻊ ﺍﻟﻘﻴﺎﺱ ﺍﻟﻤﺤﺎﺴﺒﻲ ﻓﻲ ﺍﻟﺒﻴﺌﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ)ﺹ‪.‬ﺹ‪(25-13‬‬

‫ﻫﻲ ﳏﻼ ﻟﻠﻘﻴﺎﺱ‪ ،‬ﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ ﻓﺒﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺿﺮﻭﺭﺓ ﲢﺪﻳﺪ ﻧﻮﻉ ﺍﳌﻘﻴﺎﺱ ﺍﳌﺴﺘﺨﺪﻡ ﻭﻫﻮ ﻣﻘﻴﺎﺱ ﻣﺎﱄ )ﻭﺣﺪﺓ ﺍﻟﻨﻘﺪ(‪ ،‬ﻻﺑﺪ ﺃﻳﻀﺎ ﻣﻦ ﲢﺪﻳﺪ ﻧﻮﻉ‬
‫ﻭﺣﺪﺓ ﺍﻟﻨﻘﺪ ﺍﳌﻤﻴﺰﺓ ﳍﺬﻩ ﺍﻟﻘﻴﻤﺔ‪ ،‬ﺃﻫﻲ ﺍﻟﺪﻳﻨﺎﺭ ﺃﻭ ﺍﻟﺪﻭﻻﺭ‪ ..............‬ﺇﱁ‪.‬‬
‫ﺭﺍﺑﻌﺎ‪ :‬ﺍﻟﺸﺨﺺ ﺍﻟﻘﺎﺋﻢ ﺑﻌﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ‪ :‬ﻳﻌﺘﱪ ﺍﻟﺸﺨﺺ ﺍﻟﻘﺎﺋﻢ ﺑﻌﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ ﻋﻨﺼﺮﺍ ﻫﺎﻣﺎ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ ‪ ،‬ﻷﻥ ﻧﺘﺎﺋﺞ ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ ﲣﺘﻠﻒ‬
‫ﺑﺎﺧﺘﻼﻑ ﺍﻟﻘﺎﺋﻤﲔ ‪‬ﺎ ﺧﺼﻮﺻﺎ ﰲ ﺣﺎﻟﺔ ﻋﺪﻡ ﺗﻮﻓﺮ ﺍﳌﻘﺎﻳﻴﺲ ﺍﳌﻮﺿﻮﻋﻴﺔ ‪ ،‬ﻭﺍﻟﺸﺨﺺ ﺍﻟﻘﺎﺋﻢ ﺑﻌﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﺒﻴﺔ ﻭﻫﻮ ﺍﶈﺎﺳﺐ ﻳﻠﻌﺐ ﺩﻭﺭﺍ‬
‫‪4‬‬
‫ﺃﺳﺎﺳﻴﺎ ﻟﻴﺲ ﰲ ﲢﺪﻳﺪ ﻣﺴﺎﺭ ﻭ ﺃﺳﺎﻟﻴﺐ ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﺒﻴﺔ ﻓﻘﻂ ﺑﻞ ﰲ ﲢﺪﻳﺪ ﻧﺘﺎﺋﺠﻬﺎ ﺃﻳﻀﺎ‪.‬‬
‫‪ .4‬ﻗﻮﺍﻋﺪ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻭﻓﻖ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ‪SCF‬‬
‫ﻳﻌﺪ ﻣﺒﺪﺃ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻭﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻣﻦ ﺃﺑﺮﺯ ﺍﳌﺒﺎﺩﺉ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌﻬﻤﺔ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻣﻦ ﺧﻼﻝ ﻫﺬﺍ ﺍﳌﻨﻄﻠﻖ ﺟﺎﺀ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ‬
‫ﺍﳉﺪﻳﺪ ﲜﻤﻠﺔ ﻣﻦ ﺍﻟﻘﻮﺍﻧﲔ ﻭﺍﳌﺮﺍﺳﻴﻢ ﻋﻠﻰ ﻏﺮﺍﺭ ﺍﻟﻘﺎﻧﻮﻥ ‪ 11/07‬ﺍﻟﺼﺎﺩﺭ ﰲ ‪ 25/11/2007‬ﺍﳌﺘﻀﻤﻦ ﻧﻈﺎﻡ ﺍﶈﺎﺳﺒﺔ ﺍﳌﺎﻟﻴﺔ )‪ (SCF‬ﻭﺍﻟﺬﻱ‬
‫ﺩﺧﻞ ﺣﻴﺰ ﺍﻟﺘﻨﻔﻴﺬ ﺇﺑﺘﺪﺍﺀًﺍ ﻣﻦ ﺳﻨﺔ ‪2010‬ﻡ‪ ،‬ﻭﺟﺎﺀ ﺑﻌﺪﻩ ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ﺭﻗﻢ ‪ 08-156‬ﺍﳌﺆﺭﺥ ﰲ ‪26‬ﻣﺎﻳﻮ ‪2008‬ﻡ ﻟﻴﻌﺰﺯ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﺴﺎﺑﻖ‬
‫ﺣﻴﺚ ﺗﻀﻤﻦ ﻫﺬﺍ ﺍﳌﺮﺳﻮﻡ ﺗﻄﺒﻴﻖ ﺃﺣﻜﺎﻡ ﺍﻟﻘﺎﻧﻮﻥ )‪ ، (07/11‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺇﺻﺪﺍﺭ ﺍﻟﻘﺮﺍﺭ ﺍﳌﺆﺭﺥ ﰲ ‪ 26‬ﻳﻮﻟﻴﻮ ‪ 2008‬ﺍﻟﺬﻱ ﳛﺪﺩ ﻗﻮﺍﻋﺪ ﺍﻟﺘﻘﻴﻴﻢ‬
‫ﺍﶈﺎﺳﱯ ﻭﳏﺘﻮﻯ ﺍﻟﻜﺸﻮﻑ ﺍﳌﺎﻟﻴﺔ ﻭﻋﺮﺿﻬﺎ ﻭﻛﺬﺍ ﻣﺪﻭﻧﺔ ﺍﳊﺴﺎﺑﺎﺕ ﻭﻗﻮﺍﻋﺪ ﺳﲑﻫﺎ ﺍﻟﺼﺎﺩﺭ ﰲ ‪ 25/03/2009‬ﺍﻟﻌﺪﺩ ﺭﻗﻢ ‪ 19‬ﻟﻠﺠﺮﻳﺪﺓ‬
‫ﺍﻟﺮﲰﻴﺔ‪ ،‬ﻭﻳﻌﺘﱪ ﻫﺬﺍ ﺍﻹﻃﺎﺭ ﺍﳌﺮﺟﻊ ﺍﻟﻘﺎﻧﻮﱐ ﻟﻠﻤﻌﺎﳉﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻭﻓﻘﺎ ًﻟﻠﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ‪ SCF‬ﻭﻗﺪ ﺗﻀﻤﻦ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﻛﻴﻔﻴﺔ ﺍﻟﻘﻴﺎﺱ ﻭﺍﻟﺘﻘﻴﻴﻢ ﻟﻜﻞ‬
‫ﻋﻨﺼﺮ ﻣﻦ ﻋﻨﺎﺻﺮ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﺳﻮﺍﺀ ﻋﻨﺪ ﺍﳊﻴﺎﺯﺓ ﺃﻭ ﻣﺮﺓ ﺃﻭ ﻋﻨﺪ ﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﻼﺣﻖ‪ ،‬ﻭﻗﺪ ﺗﺒﲎ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﺍﻟﺮﺅﻳﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﺪﻻﹰ ﻣﻦ ﺍﻟﺮﺅﻳﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‬
‫ﺃﻱ ﺃﺳﺒﻘﻴﺔ ﺍﻟﻮﺍﻗﻊ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻋﻠﻰ ﺍﻟﺸﻜﻞ ﺍﻟﻘﺎﻧﻮﱐ ﺍﻟﱵ ﻛﺎﻧﺖ ﺳﺎﺋﺪﺓ ﻭﳍﺎ ﺍﻷﻭﻟﻮﻳﺔ ﰲ ﺍﻟﻨﻈﺎﻡ ﺍﻟﺴﺎﺑﻖ‪ ،‬ﻓﻮﻓﻘﺎﹰ ﳌﺒﺎﺩﺉ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺍﻟﺬﻱ ﲤﺖ‬
‫ﺍﻹﺷﺎﺭﺓ ﻟﻪ ﰲ ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ )ﺍﻹﻃﺎﺭ ﺍﻟﺘﺼﻮﺭﻱ ﻭﺍﳌﺒﺎﺩﺉ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ( ﰲ ﺍﳌﺎﺩﺓ ‪ 6‬ﺇﱃ ﺃﻥ ﺃﺣﺪ ﺍﳌﺒﺎﺩﺉ ﺍﻷﺳﺎﺳﻴﺔ ﻭﺍﻟﱵ ﺍﻋﺘﱪﻫﺎ ﺃﺳﺎﺱ ﰲ‬
‫ﻋﻤﻠﻴﺔ ﺇﻋﺪﺍﺩ ﺍﻟﻜﺸﻮﻑ ﺍﳌﺎﻟﻴﺔ ﻫﻮ ﻣﺒﺪﺃ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ‪ 5،‬ﻭﻫﺬﺍ ﻣﺎ ﺃﻛﺪﺗﻪ ﺃﻳﻀﺎ ﺍﳌﺎﺩﺓ ‪ " 16‬ﺗﻘﻴ‪‬ﺪ ﰲ ﺍﶈﺎﺳﺒﺔ ﻋﻨﺎﺻﺮ ﺍﻷﺻﻮﻝ ﻭﺍﳋﺼﻮﻡ‬
‫ﻭﺍﳌﻨﺘﻮﺟﺎﺕ ﻭﺍﻷﻋﺒﺎﺀ ﻭﺗﻌﺮﺽ ﰲ ﺍﻟﻜﺸﻮﻑ ﺍﳌﺎﻟﻴﺔ ﺑﺘﻜﻠﻔﺘﻬﺎ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻋﻠﻰ ﺃﺳﺎﺱ ﻗﻴﻤﺘﻬﺎ ﻋﻨﺪ ﺗﺎﺭﻳﺦ ﻣﻌﺎﻳﻨﺘﻬﺎ ﺩﻭﻥ ﺍﻷﺧﺬ ﰲ ﺍﳊﺴﺒﺎﻥ ﺁﺛﺎﺭ ﺗﻐﲑﺍﺕ‬
‫ﺍﻟﺴﻌﺮ ﺃﻭ ﺗﻄﻮﺭ ﺍﻟﻘﺪﺭﺓ ﺍﻟﺸﺮﺍﺋﻴﺔ ﻟﻠﻌﻤﻠﺔ"‪ 6‬ﰲ ﺣﲔ ﻋﻤﺪﺕ ﺣﺴﺐ ﻧﻔﺲ ﺍﻟﻔﻘﺮﺓ ﺇﱃ ﺃﻥ ﺑﻌﺾ ﺍﻷﺻﻮﻝ ﻭﺍﳋﺼﻮﻡ ﻣﺜﻞ ﺍﻷﺻﻮﻝ ﺍﻟﺒﻴﻮﻟﻮﺟﻴﺔ ﺃﻭ‬
‫ﺍﻷﺩﻭﺍﺕ ﺍﳌﺎﻟﻴﺔ ﺗﻘﻴ‪‬ﻢ ﺑﻘﻴﻤﺘﻬﺎ ﺍﳊﻘﻴﻘﻴﺔ )ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ( " ﻏﲑ ﺃﻥ ﺍﻷﺻﻮﻝ ﻭﺍﳋﺼﻮﻡ ﺍﳋﺼﻮﺻﻴﺔ ﻣﺜﻞ ﺍﻷﺻﻮﻝ ﺍﻟﺒﻴﻮﻟﻮﺟﻴﺔ ﺃﻭ ﺍﻷﺩﻭﺍﺕ ﺍﳌﺎﻟﻴﺔ ﺗﻘﻴﻢ‬
‫ﺑﻘﻴﻤﺘﻬﺎ ﺍﳊﻘﻴﻘﻴﺔ"‪7‬ﲟﻌﲎ ﻫﻨﺎﻙ ﺑﻌﺾ ﺍﻟﺸﺮﻭﻁ ﻭ ﺍﻟﻄﺮﻕ ﺍﳋﺎﺻﺔ ﰲ ﺍﻟﺘﻘﻴﻴﻢ ﻭ ﺍﻟﱵ ﺗﺴﺘﻨﺪ ﺇﱃ ﺣﺎﻻﺕ ﺧﺎﺻﺔ ﻛﺎﻷﺻﻮﻝ ﺍﻟﺒﻴﻮﻟﻮﺟﻴﺔ ﻭﺍﻷﺩﻭﺍﺕ ﺍﳌﺎﻟﻴﺔ‬
‫ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ ﻭﺍﻟﺘﻘﻴﻴﻢ‪.‬‬
‫‪‬ﺟﺎﺀ ﰲ ﻧﺺ ﺍﻟﻔﻘﺮﺓ ‪ 112.1‬ﰲ ﺍﻟﻘﺴﻢ ﺍﻟﺜﺎﱐ ﻟﻠﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺘﻘﻴﻴﻢ "ﺗﺮﺗﻜﺰ ﻃﺮﻳﻘﺔ ﺗﻘﻴﻴﻢ ﺍﻟﻌﻨﺎﺻﺮ ﺍﳌﻘﻴﺪﺓ ﰲ ﺍﳊﺴﺎﺑﺎﺕ‬
‫ﻛﻘﺎﻋﺪﺓ ﻋﺎﻣﺔ ﻋﻠﻰ ﺍﺗﻔﺎﻗﻴﺔ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻟﺘﺎﺭﳜﻴﺔ ﰲ ﺣﲔ ﻳﻌﻤﺪ ﺣﺴﺐ ﺑﻌﺾ ﺍﻟﺸﺮﻭﻁ ﺍﻟﱵ ﳛﺪﺩﻫﺎ ﻫﺬﺍ ﺍﻟﺘﻨﻈﻴﻢ ﻭﺑﺎﻟﻨﺴﺒﺔ ﺇﱃ ﺑﻌﺾ ﺍﻟﻌﻨﺎﺻﺮ ﺇﱃ ﻣﺮﺍﺟﻌﺔ‬
‫ﲡﺮﻯ ﻋﻠﻰ ﺫﻟﻚ ﺍﻟﺘﻘﻴﻴﻢ ﺑﺎﻻﺳﺘﻨﺎﺩ ﺇﱃ‪ 8:‬‬
‫‪ /1‬ﺍﻟﻘﻴﻤﺔ ﺍﳊﻘﻴﻘﻴﺔ ﺃﻭ ) ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺮﺍﻫﻨﺔ(؛ ‪ /2‬ﻗﻴﻤﺔ ﺍﻻﳒﺎﺯ؛ ‪ /3‬ﺍﻟﻘﻴﻤﺔ ﺍﶈﻴﻨﺔ ﺃﻭ) ﻗﻴﻤﺔ ﺍﳌﻨﻔﻌﺔ(‪.‬‬
‫ﻛﻤﺎ ﺟﺎﺀﺕ ﺍﳌﺎﺩﺓ ‪ 18‬ﻣﻦ ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ﺭﻗﻢ ‪ 08-156‬ﻟﺘﺆﻛﺪ ﺿﺮﻭﺭﺓ ﺗﻘﻴ‪‬ﺪ ﺍﻟﻌﻤﻠﻴﺎﺕ ﰲ ﺍﶈﺎﺳﺒﺔ ﻭﻋﺮﺿﻬﺎ ﺿﻤﻦ ﺍﻟﻜﺸﻮﻑ ﺍﳌﺎﻟﻴﺔ‬
‫ﻃﺒﻘﺎ ﻟﻄﺒﻴﻌﺘﻬﺎ ﻭﻟﻮﺍﻗﻌﻬﺎ ﺍﳌﺎﱄ ﻭﺍﻻﻗﺘﺼﺎﺩﻱ ﺩﻭﻥ ﺍﻟﺘﻤﺴﻚ ﻓﻘﻂ ﲟﻈﻬﺮﻫﺎ ﺍﻟﻘﺎﻧﻮﱐ ﳑﺎ ﻳﺆﻛﺪ ﺗﻮﺟﻪ ﻭﺗﺒﲏ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﻟﺘﻄﺒﻴﻖ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‬
‫ﻭﺍﻟﱵ ﺍﺻﻄﻠﺢ ﻋﻠﻰ ﺗﺴﻤﻴﺘﻬﺎ "ﺍﻟﻘﻴﻤﺔ ﺍﳊﻘﻴﻘﻴﺔ"‪ 9.‬‬
‫ﻭﻟﻘﺪ ﺃﺷﺎﺭ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺃ ﺇﱃ ﺣﺪ ﺍﳌﻘﻮﻣﺎﺕ ﺍﻟﱵ ﻳﺮﺗﻜﺰ ﻋﻠﻴﻬﺎ ﻣﻔﻬﻮﻡ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻭﻫﻲ ﺍﻟﺴﻮﻕ ﺍﻟﻨﺸﻄﺔ ﻭﺿﺮﻭﺭﺓ ﺗﻮﻓﺮﻫﺎ ﺑﺘﻮﻓﺮ‬
‫‪10‬‬
‫ﺷﺮﻭﻃﻬﺎ‪:‬‬
‫‪ /1‬ﲡﺎﻧﺲ ﺍﻟﻌﻨﺎﺻﺮ ﺍﳌﺘﻔﺎﻭﺽ ﻋﻠﻴﻬﺎ ﰲ ﻫﺬﺍ ﺍﻟﺴﻮﻕ؛ ‪ /2‬ﳝﻜﻦ ﺃﻥ ﻳﻮﺟﺪ ‪‬ﺎ ﻋﺎﺩﺓ ﰲ ﻛﻞ ﻭﻗﺖ ﻣﺸﺘﺮﻭﻥ ﻭﺑﺎﻋﺔ ﻣﺘﻔﻘﻮﻥ؛ ‪ /3‬ﺗﻜﻮﻥ ﺍﻷﺳﻌﺎﺭ‬
‫ﻣﻮﺿﻮﻋﺔ ﰲ ﻣﺘﻨﺎﻭﻝ ﺍﳉﻤﻬﻮﺭ‪.‬‬
‫ﻭﻋﻠﻴﻪ ﻭ ﻣﻦ ﺧﻼﻝ ﻣﺎ ﺟﺎﺀ ﺑﻪ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﻓﺈﻧﻪ ﺭﺧﺺ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺑﻌﺾ ﺍﳌﻌﺎﳉﺎﺕ ﻭﺇﻋﺎﺩﺓ ﺗﻘﻴﻴﻢ ﺍﳊﺴﺎﺑﺎﺕ ﻭﻓﻖ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻭﺫﻟﻚ ﳉﻤﻠﺔ ﻣﻦ‬
‫ﺍﻷﺻﻨﺎﻑ ﳓﺪﺩﻫﺎ ﻓﻴﻤﺎ ﻳﻠﻲ‪:‬‬
‫‪ /1‬ﺍﻷﺻﻮﻝ ﺍﳌﺎﺩﻳﺔ ﻭﺍﳌﻌﻨﻮﻳﺔ ﻭﺍﳌﺎﻟﻴﺔ؛ ‪ /2‬ﺍﳌﺨﺰﻭﻧﺎﺕ؛ ‪/3‬ﺍﻹﻋﺎﻧﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ؛ ‪ /4‬ﺍﻷﺻﻮﻝ ﺍﻟﺒﻴﻮﻟﻮﺟﻴﺔ ﻭﺍﳌﻨﺘﺠﺎﺕ ﺍﻟﺰﺭﺍﻋﻴﺔ؛ ‪ /5‬ﺍﻟﻘﺮﻭﺽ ﻭﺍﳋﺼﻮﻡ‬
‫ﺍﳌﺎﻟﻴﺔ؛ ‪ /6‬ﺗﻘﻴﻴﻢ ﺍﻷﻋﺒﺎﺀ ﻭﺍﳌﻨﺘﺠﺎﺕ ﺍﳌﺎﻟﻴﺔ؛ ‪ /7‬ﻋﻘﻮﺩ ﺍﻹﳚﺎﺭ ﺍﻟﺘﻤﻮﻳﻠﻲ؛ ‪ /8‬ﺍﻻﻓﺘﺮﺍﺿﺎﺕ ﻭﺍﻟﺪﻳﻮﻥ ﺍﳌﻤﺎﺛﻠﺔ؛‬
‫ﻣﻦ ﺧﻼﻝ ﻣﺎ ﺳﺒﻖ ﳝﻜﻦ ﺍﻟﻘﻮﻝ ﺃﻥ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺗﺒﲎ ﻛﻼ ﺍﳌﻨﻬﺠﲔ ﻭﺫﻟﻚ ﺣﺴﺐ ﺍﳊﺎﺟﺔ ﻟﻠﻤﻨﻬﺞ ﻭﺃﻳﻀﺎ ﺣﺴﺐ ﺑﻌﺾ ﺍﻟﺸﺮﻭﻁ ﺍﻟﱵ ﺃﺷﺎﺭ‬
‫ﳍﺎ ﰲ ﻟﺐ ﻭﺻﻠﺐ ﺍﳌﻮﺿﻮﻉ ﺍﳌﺘﻌﻠﻖ ﺑﻌﻤﻠﻴﺎﺕ ﺍﻟﻘﻴﺎﺱ‪.‬‬

‫ﺍﻟﻤﺠﻠﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ ﻟﻠﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬ ‫‪- 16 -‬‬

 ‫‪EISSN: 2588-252X * PISSN: 2437-0215‬‬ ‫ﺍﻟﻤﺠﻠﺩ‪ ،03:‬ﺍﻟﻌﺩﺩ‪ ،(2017) 02 :‬ﺹ‪.‬ﺹ‪25-13 .‬‬ ‫ﺍﻟﻤﺠﻠﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ ﻟﻠﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬

‫ﺛﺎﻧﻴﺎ‪ :‬ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ‪:‬‬

‫‪ -‬ﺩﺭﺍﺳﺔ ﳏﻤﺪ ﺳﻔﲑ ﻭ ﲨﺎﻝ ﻣﺪﺍﺕ )‪ (2012‬ﺑﻌﻨﻮﺍﻥ‪ :11‬ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﺑﲔ ﺣﺘﻤﻴﺔ ﺍﻟﺘﻄﺒﻴﻖ ﻭﺇﺷﻜﺎﻟﻴﺔ ﺍﻟﺘﺤﺪﻳﺪ‬
‫ﻫﺪﻓﺖ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﻣﻌﺎﳉﺔ ﻭﲢﻠﻴﻞ ﺇﺷﻜﺎﻟﻴﺔ ﻣﺪﻯ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﰲ ﺍﻟﺘﻘﻴﻴﻢ ﰲ ﻇﻞ ﺍﶈﻴﻂ ﺍﳌﺎﱄ ﺍﳊﺎﱄ ﻭﺫﻟﻚ‬
‫ﺑﺈﺗﺒﺎﻉ ﺍﻷﺳﻠﻮﺏ ﺍﻟﻮﺻﻔﻲ ﺍﻟﺘﺤﻠﻴﻠﻲ ﻭﰎ ﺍﻟﺘﻌﺮﺽ ﺇﱃ ﺍﳌﺪﺍﺧﻞ ﺍﳌﺨﺘﻠﻔﺔ ﺍﳌﺴﺘﻌﻤﻠﺔ ﰲ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻭﻛﻴﻔﻴﺔ ﺇﺛﺒﺎﺕ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﱵ ﺗﻘﻮﻡ ‪‬ﺎ ﺍﻟﺸﺮﻛﺎﺕ‬
‫ﰲ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻴﻮﻣﻴﺔ ﻭﻛﺬﺍ ﻣﺸﺎﻛﻞ ﺗﻘﺪﻳﺮ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻛﻤﺎ ﺗﻮﺻﻞ ﺍﻟﺒﺎﺣﺜﺎﻥ ﺇﱃ ﲨﻠﺔ ﻣﻦ ﺍﻟﻨﺘﺎﺋﺞ ﺃﳘﻬﺎ‪:‬‬
‫‪-‬ﻧﻈﺮﺍ ﻟﺼﻌﻮﺑﺔ ﲢﺪﻳﺪ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻭﺧﺎﺻﺔ ً ﰲ ﺍﻟﺪﻭﻝ ﺍﳌﺘﺨﻠﻔﺔ ﺍﻋﺘﱪﺕ ﻛﻤﻌﺎﳉﺔ ﺑﺪﻳﻠﺔ ﻣﺴﻤﻮﺡ ‪‬ﺎ ﰲ ﺣﲔ ﻃﺮﻳﻘﺔ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﲤﺜﻞ ﺍﳌﻌﺎﳉﺔ‬
‫ﺍﳌﺮﺟﻌﻴﺔ ﻭﻫﺬﺍ ﺇﺫﺍ ﺗﻌﺬﺭ ﲢﺪﻳﺪ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ؛‬
‫‪-‬ﺿﺮﻭﺭﺓ ﺗﻄﺒﻴﻖ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻭﺫﻟﻚ ﺑﺈﳚﺎﺩ ﻃﺮﻕ ﺃﺧﺮﻯ ﻟﺘﺤﺪﻳﺪ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﲟﺎ ﻳﺘﻼﺀﻡ ﻣﻊ ﺍﻷﻧﻈﻤﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻭﻛﺬﺍ ﺗﺴﻬﻴﻞ‬
‫ﻗﻮﺍﻋﺪ ﳏﺎﺳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﺍﳌﺜﲑﺓ ﻟﻠﺠﺪﻝ ﺑﻐﻴﺔ ﺇﻋﻄﺎﺀ ﺍﻟﺸﺮﻛﺎﺕ ﻣﺮﻭﻧﺔ ﺃﻭﺳﻊ ﰲ ﺍﻟﺘﻘﻴﻴﻢ ﻟﻠﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ؛‬
‫‪ -‬ﺩﺭﺍﺳﺔ ﻋﻮﺍﺩﻱ ﻧﻌﻤﺎﻥ )‪ (2012‬ﺑﻌﻨﻮﺍﻥ‪ :12‬ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻭﺃﺛﺮﻩ ﻋﻠﻰ ﺍﻟﺘﻤﺜﻴﻞ ﺍﻟﺼﺎﺩﻕ ﻷﺻﻮﻝ ﺍﳌﺆﺳﺴﺔ‬
‫ﻫﺪﻓﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﳏﺎﻭﻟﺔ ﺑﻴﺎﻥ ﳐﺘﻠﻒ ﻃﺮﻕ ﻗﻴﺎﺱ ﺍﻷﺻﻮﻝ )ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ‪ ،‬ﺍﻟﺘﻜﻠﻔﺔ ﺍﳉﺎﺭﻳﺔ‪ ،‬ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ( ﺃﺛﺮ ﻫﺬﻩ ﺍﻟﻄﺮﻕ ﻋﻠﻰ‬
‫ﺍﻟﺘﻤﺜﻴﻞ ﺍﻟﺼﺎﺩﻕ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﲟﺎ ﻳﻠﻲ ﺭﻏﺒﺔ ﻣﺴﺘﺨﺪﻣﻲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﻭﺗﺴﻠﻴﻂ ﺍﻟﻀﻮﺀ ﻋﻠﻰ ﻛﻴﻔﻴﺔ ﺗﻌﺎﻣﻞ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ‬
‫ﺍﳌﺎﱄ ﺍﳉﺰﺍﺋﺮﻱ ﻣﻊ ﻫﺬﻩ ﺍﻟﻄﺮﻕ‪ ،‬ﺣﻴﺚ ﺍﻋﺘﻤﺪ ﺍﻟﺒﺎﺣﺚ ﻋﻠﻰ ﺍﳌﻨﻬﺞ ﺍﻟﻮﺻﻔﻲ ﳌﻌﺎﳉﺔ ﺍﳌﻮﺿﻮﻉ ﻣﻦ ﺟﺎﻧﺐ ﻣﺎ ﺟﺎﺀﺕ ﺑﻪ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻭﻛﺬﺍ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﰲ ﳎﺎﻝ ﻗﻴﺎﺱ ﺍﻷﺻﻮﻝ‪ ،‬ﻭﺍﻋﺘﻤﺪ ﺍﳌﻨﻬﺞ ﺍﳌﻘﺎﺭﻥ ﺃﻣﻦ ﺟﻞ ﺍﻟﻮﻗﻮﻑ ﻋﻠﻰ ﻣﺪﻯ ﺗﻮﺍﻓﻖ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺍﳉﺰﺍﺋﺮﻱ ﻣﻊ ﺍﳌﻌﺎﻳﲑ‬
‫ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﰲ ﳎﺎﻝ ﻗﻴﺎﺱ ﺍﻷﺻﻮﻝ‪ .‬ﻭﻣﻦ ﺃﻫﻢ ﻧﺘﺎﺋﺞ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬
‫‪-‬ﻻ ﳝﻜﻦ ﺍﻻﺳﺘﻐﻨﺎﺀ ﻋﻦ ﺧﺎﺻﻴﺔ ﺍﳌﻮﺛﻮﻗﻴﺔ ﻭ ﺍﳌﻼﺋﻤﺔ ﰲ ﻋﺮﺽ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻓﺈﻧﻪ ﻣﻦ ﺍﻟﻀﺮﻭﺭﻱ ﻗﻴﺎﺱ ﳐﺘﻠﻒ ﺑﻨﻮﺩ ﺍﻷﺻﻮﻝ ﻛﻞ ﺣﺴﺐ‬
‫ﺍﻟﻨﻤﻮﺫﺝ ﺍﳋﺎﺹ ﺑﻪ ﺑﺸﻜﻞ ﻳﻔﻴﺪ ﻣﺴﺘﺨﺪﻡ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ؛‬
‫‪-‬ﺻﻌﻮﺑﺔ ﻣﺴﺎﻳﺮﺓ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳉﺰﺍﺋﺮﻳﺔ ﳌﺎ ﺟﺎﺀ ﺑﻪ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﰲ ﳎﺎﻝ ﻗﻴﺎﺱ ﺍﻷﺻﻮﻝ ﺍﳋﺎﺻﺔ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﲟﻔﻬﻮﻡ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻭﻏﻴﺎﺏ‬
‫ﺍﻷﺳﻮﺍﻕ ﺍﻟﻨﺸﻄﺔ ﺍﻟﱵ ﲤﺜﻞ ﻣﺼﺪﺭ ﺍﹰ ﻟﺘﺤﺪﻳﺪ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‪.‬‬
‫‪ -‬ﺩﺭﺍﺳﺔ ﺯﻫﲑ ﺧﻀﺮ ﻳﺎﺳﲔ )‪ (2010‬ﺑﻌﻨﻮﺍﻥ‪ :13‬ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﺑﲔ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻭﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‬
‫ﻫﺪﻓﺖ ﺍﻟﺪﺭﺍﺳﺔ ﳌﻌﺮﻓﺔ ﻭﺍﻗﻌﻴﺔ ﻭﺳﻼﻣﺔ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻭﺍﻟﺘﻨﺒﺆ ﺑﺎﳌﺘﻐﲑﺍﺕ ﺍﻟﱵ ﺗﺆﺛﺮ ﰲ ﻗﻴﻤﺔ ﺍﳌﺆﺳﺴﺔ ﰲ ﻇﻞ ﻗﺼﻮﺭ ﺗﻄﺒﻴﻖ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ‪،‬‬
‫ﺣﻴﺚ ﺟﺎﺀﺕ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﻟﻠﻮﻗﻮﻑ ﺃﻳﻬﻤﺎ ﺍﻷﻛﺜﺮ ﺗﻄﺒﻴﻖ‪ ،‬ﻭﺍﻟﺘﻌﺮﻳﻒ ﲟﺤﺎﺳﺒﺔ ﺍﳌﺸﺘﻘﺎﺕ ﰲ ﻣﺆﺳﺴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪ ،‬ﻭﺫﻟﻚ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺃﺳﻠﻮﺏ‬
‫ﺍﳌﻨﻬﺞ ﺍﻻﺳﺘﻘﺮﺍﺋﻲ ﺍﻟﻮﺻﻔﻲ ﻣﻊ ﺑﻴﺎﻥ ﻣﺪﻯ ﺗﻄﺎﺑﻖ ﺫﻟﻚ ﻣﺎ ﻣﻊ ﺟﺎﺀ ﺑﻪ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﻮﺣﺪ ﰲ ﺍﻟﻌﺮﺍﻕ‪ ،‬ﻭﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻦ ﳎﻠﺲ ﺍﳌﻌﺎﻳﲑ‬
‫ﻭﺍﻟﻘﻮﺍﻋﺪ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﻌﺮﺍﻗﻲ‪ ،‬ﻭﺗﻘﺪﱘ ﻣﻘﺘﺮﺡ ﻟﺘﺤﺪﻳﺚ ﻣﺎ ﻫﻮ ﻣﻄﺒﻖ ﰲ ﺍﻟﻌﺮﺍﻕ ‪‬ﺬﺍ ﺍﻟﺼﺪﺩ ﻭﺗﻄﻮﻳﺮﻩ ﺑﺎﲡﺎﻩ ﺍﻷﺧﺬ ﲟﺤﺎﺳﺒﺔ ﺍﳌﺸﺘﻘﺎﺕ ﻣﻦ ﺧﻼﻝ ﺗﻌﻤﻴﻖ‬
‫ﺍﻟﺒﺤﺚ ﺍﻷﻛﺎﺩﳝﻲ ﺑﺎﳌﻮﺿﻮﻉ ﻭﺗﻄﻮﻳﺮ ﺍﻟﺘﻄﺒﻴﻖ ﺍﻟﻌﻤﻠﻲ ﰲ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﻮﺣﺪ‪ .‬ﻭﻣﻦ ﺃﺑﺮﺯ ﻧﺘﺎﺋﺞ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬
‫ﺃﻥ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﺃﺳﺎﺱ ﻟﻠﺘﺴﺠﻴﻞ ﻭﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﱂ ﺗﻌﺪ ﻗﺎﺩﺭﺓ ﻋﻠﻰ ﻣﻮﺍﻛﺒﺔ ﺍﳌﺘﻐﲑﺍﺕ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﳝﺮ ‪‬ﺎ ﺍﻟﻌﺎﱂ ﳑﺎ ﺩﻓﻊ ﺑﺎﻟﻔﻜﺮ‬
‫ﺍﶈﺎﺳﱯ ﺇﱃ ﻃﺮﺡ ﺑﺪﻳﻞ ﻫﻮ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻭﳏﺎﺳﺒﺔ ﺍﳌﺸﺘﻘﺎﺕ‪ ،‬ﻛﻤﺎ ﺃﻥ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻗﺪ ﻭﺍﻛﺒﺖ ﻫﺬﺍ ﺍﳌﺘﻐﲑ ﰲ ﺍﻟﻌﺎﱂ ﺃﻭ ﺻﺪﺭﺕ ﻋﺪﺓ‬
‫ﻣﻌﺎﻳﲑ ﻟﺘﻨﻈﻢ ﻫﺬﻩ ﺍﳊﺎﻟﺔ‪.‬‬
‫‪14‬‬
‫‪ -‬دراﺳﺔ ‪ (2013) ،Can Tansel Kaya‬ﺑﻌﻨﻮان ‪:‬‬
‫?”‪Fair Value versus Historical Cost: Which is actually more “Fair‬‬
‫‪‬ﺗﻨﺎﻭﻟﺖ ﻫﺬﻩ ﺍﻟﻮﺭﻗﺔ ﺍﻟﻄﺒﻴﻌﺔ ﺍﻟﻐﺎﻣﻀﺔ ﶈﺎﺳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻭﺻﻌﻮﺑﺔ ﺗﻄﺒﻴﻘﻬﺎ ﻭﺗﺸﺪﺩ ﻋﻠﻰ ﺃﳘﻴﺔ ﳏﺎﺳﺒﺔ ﺍﻟﺘﻜﻠﻒ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻟﺘﺠﻨﺐ ﺃﻱ ﺃﺯﻣﺔ‬ ‫‪‬‬
‫ﻣﺴﺘﻘﺒﻠﻴﺔ ﳏﺘﻤﻠﺔ‪ ،‬ﺣﻴﺚ ﺍﻋﺘﻤﺪ ﺍﻟﺒﺎﺣﺚ ﻋﻠﻰ ﺍﳌﻨﻬﺠﲔ ﺍﻟﻮﺻﻔﻲ ﻭﺍﻻﺳﺘﻘﺮﺍﺋﻲ ﻣﻦ ﺧﻼﻝ ﻋﺮﺽ ﻣﺆﻳﺪ ﻭﺃﻧﺼﺎﺭ ﻛﻞ ﻣﻦ ﺍﳌﺒﺪﺃﻳﻦ )ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ‪،‬‬
‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ(‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻹﺷﺎﺭﺓ ﺇﱃ ﻗﻀﻴﺔ ﺷﺮﻛﺔ ﺍﻧﺮﻭﻥ ﻭﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﱵ ﺗﺒﻌﺎ‪‬ﺎ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ‪ ،‬ﻭ ﺧﻠﺼﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﺃﻧﻪ ﺑﺎﻹﺿﺎﻓﺔ‬
‫ﺇﱃ ﺃﻭﺟﻪ ﺍﻟﻘﺼﻮﺭ ﳌﻌﺎﻳﲑ ﳏﺎﺳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻫﻨﺎﻙ ﻣﺎ ﻫﻮ ﺃﻛﺜﺮ ﺇﺛﺎﺭﺓ ﻟﻠﻘﻠﻖ ﻫﻮ ﻋﺪﻡ ﻭﺟﻮﺩ ﺭﻗﺎﺑﺔ ﻛﺎﻓﻴﺔ ﻋﻠﻰ ﺗﻄﺒﻴﻖ ﻫﺬﻩ ﺍﳌﻌﺎﻳﲑ‪ ،‬ﻭﲤﻴﺰ ﳏﺎﺳﺒﺔ‬
‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﺑﺎﻟﺬﺍﺗﻴﺔ ﳑﺎ ﻗﺪ ﻳﻬﺰ ﺍﻷﺳﺎﺱ ﺍﻷﺧﻼﻗﻲ ﻟﻠﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﺔ ﰲ ﺍﳌﺴﺘﻘﺒﻞ‪.‬‬
‫‪ -‬دراﺳﺔ ‪ (2013) ،Paul Jaijairam‬ﺑﻌﻨﻮان‪:‬‬
‫‪"Fair Value Accounting vs. Historical Cost Accounting"15‬‬
‫‪‬ﻫﺪﻓﺖ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﺍﳌﻘﺎﺭﻧﺔ ﺑﲔ ﻃﺮﻳﻘﺔ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻭﻃﺮﻳﻘﺔ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻭﻣﺪﻯ ﺗﺄﺛﲑ ﻛﻼ ﺍﻟﻄﺮﻳﻘﺘﲔ ﻋﻠﻰ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺎﻟﻴﺔ‬ ‫‪‬‬
‫ﻭﺇﺑﺮﺍﺯ ﻧﻘﺎﻁ ﺗﻔﻮﻕ ﻛﻞ ﻃﺮﻳﻘﺔ ﻋﻠﻰ ﺍﻷﺧﺮﻯ ﻭﺧﻠﺼﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﺃﻥ ﺍﺧﺘﻴﺎﺭ ﺍﻟﻄﺮﻳﻘﺔ ﺍﳌﻨﺎﺳﺒﺔ ﺑﲔ ﻛﻠﺘﺎ ﺍﻟﻄﺮﻳﻘﺘﲔ ﻟﻴﺲ ﻣﻦ ﺍﻟﺴﻬﻞ ﻭﺫﻟﻚ ﻷﻥ ﻛﻞ‬
‫ﻣﻦ ﺍﻟﻄﺮ ﻳﻘﺘﲔ ﳍﺎ ﻣﺰﺍﻳﺎ ﻭﻋﻴﻮﺏ ﺇﺫ ﺃﻥ ﻃﺮﻳﻘﺔ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﺳﻬﻠﺔ ﺍﻻﺳﺘﺨﺪﺍﻡ ﻭﺑﺴﻴﻄﺔ ﻟﻠﻔﻬﻢ ﺇﻻ ﺃﻥ ﺃﻧﺼﺎﺭ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﺩﻋﻮ ﺇﱃ ﺇﻋﺎﺩﺓ ﺍﻟﻨﻈﺮ ﰲ‬
‫ﳏﺎﺳﺒﺔ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﺑﺴﺒﺐ ﲨﻠﺔ ﻣﻦ ﺍﻟﻌﻴﻮﺏ ﻟﻌﻞ ﺃﳘﻬﺎ ﺧﻼﻝ ﻓﺘﺮﺍﺕ ﺍﻟﺘﻀﺨﻢ ﻭﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮﻯ ﺗﱪﺯ ﳒﺎﻋﺔ ﺍﺳﺘﺨﺪﺍﻡ ﳏﺎﺳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﰲ‬

‫‪- 17 -‬‬
‫__________________________________‬
‫ﺭﻓﻴﻘﺔ ﺼﻐﺭﺍﻭﻱ‪ ،‬ﻤﺤﻤﺩ ﺍﻟﻌﺭﺒﻲ ﻗﺯﻭﻥ‪ ،‬ﻋﻠﻲ ﺒﻭﺯﻴﺕ‪ ،‬ﻭﺍﻗﻊ ﺍﻟﻘﻴﺎﺱ ﺍﻟﻤﺤﺎﺴﺒﻲ ﻓﻲ ﺍﻟﺒﻴﺌﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ)ﺹ‪.‬ﺹ‪(25-13‬‬

‫ﻧﻘﻞ ﺍﻟﻘﻴﻤﺔ ﺍﳊﺎﻟﻴﺔ ﻟﻸﺻﻮﻝ ﻭﺍﳋﺼﻮﻡ ﻭﻓﻘﺎ ﻟﻈﺮﻭﻑ ﺍﻟﺴﻮﻕ ﲝﻴﺚ ﻳﻮﻓﺮ ﳌﺴﺘﺨﺪﻣﻲ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﻣﺰﻳﺪ ﻣﻦ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﳊﺎﻟﻴﺔ ﺇﻻ ﺃﻥ ﳏﺎﺳﺒﺔ‬
‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻟﺪﻳﻬﺎ ﺑﻌﺾ ﺍﻟﻌﻴﻮﺏ ﻣﺜﻞ ﺍﻟﺬﺍﺗﻴﺔ ﻭﺍﻟﺘﻌﻘﻴﺪ ﻭﻣﻊ ﺫﻟﻚ ﻳﺒﻘﻰ ﺍﺳﺘﺨﺪﺍﻡ ﻃﺮﻳﻘﺔ ﳏﺎﺳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻣﺘﻔﻮﻕ ﻋﻠﻰ ﺍﺳﺘﺨﺪﺍﻡ ﻃﺮﻳﻘﺔ ﺍﻟﺘﻜﻠﻔﺔ‬
‫ﺍﻟﺘﺎﺭﳜﻴﺔ‪.‬‬
‫‪ -‬دراﺳﺔ ‪ ،(2014) ،Nour Aldeen M.et al‬ﺑﻌﻨﻮان‪:‬‬
‫‪The Impact of Fair Value Measurements on Income Statement: IFRS 13 "an Application‬‬
‫‪Study in Insurance Companies"16‬‬
‫‪‬ﻫﺪﻓﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﻣﻨﺎﻗﺸﺔ ﻣﺸﻜﻞ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻭﺃﺛﺮﻩ ﻋﻠﻰ ﺟﺪﻭﻝ ﺣﺴﺎﺑﺎﺕ ﺍﻟﻨﺘﺎﺋﺞ ﻭﺿﺮﻭﺭﺓ ﺍﻻﻧﺘﻘﺎﻝ ﻣﻦ ﺍﻟﻘﻴﺎﺱ ﻭﻓﻖ ﺍﻟﺘﻜﻠﻔﺔ‬ ‫‪‬‬
‫ﺍﻟﺘﺎﺭﳜﻴﺔ ﳓﻮ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﳑﺎ ﳚﻌﻞ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﻘﺪﻣﺔ ﺫﺍﺕ ﺃﳘﻴﺔ ﺑﺎﻟﻨﺴﺒﺔ ﳌﺴﺘﺨﺪﻣﻲ ﻫﺬﻩ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺇﻟﻘﺎﺀ ﺍﻟﻀﻮﺀ ﻋﻠﻰ ﻫﺬﻩ‬
‫ﺍﳌﺸﻜﻠﺔ ﻭﺇﻋﺎﺩﺓ ﺻﻴﺎﻏﺔ ﺑﻌﺾ ﺍﻷﺻﻮﻝ ﺍﳌﺎﻟﻴﺔ ﻟﺸﺮﻛﺎﺕ ﺍﻟﺘﺄﻣﲔ ﻭﺗﻄﺒﻴﻖ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﺑﺪﻻ ﻣﻦ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻭﻣﻘﺎﺭﻧﺔ ﻫﺬﻩ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺣﻴﺚ ﺍﻋﺘﻤﺪ‬
‫ﺍﻟﺒﺎﺣﺚ ﰲ ﺩﺭﺍﺳﺘﻪ ﻋﻠﻰ ﺍﳌﻨﻬﺞ ﺍﻟﻮﺻﻔﻲ ﺍﻟﺘﺤﻠﻴﻠﻲ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻣﺼﺎﺩﺭ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺪﺭﺍﺳﺔ ﻭﲢﻠﻴﻠﻬﺎ‪.‬ﻭﻗﺪ ﺧﻠﺼﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﲨﻠﺔ ﻣﻦ‬
‫ﺍﻟﻨﺘﺎﺋﺞ ﺃﳘﻬﺎ‪:‬‬
‫‪-‬ﻫﻨﺎﻙ ﻓﺮﻕ ﻛﺒﲑ ﺑﲔ ﺟﺪﻭﻝ ﺣﺴﺎﺑﺎﺕ ﺍﻟﻨﺘﺎﺋﺞ ﺑﺎﺳﺘﺨﺪﺍﻡ ﻣﺒﺪﺃ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻭﻣﺒﺪﺃ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ؛‬
‫‪ -‬ﺗﻄﺒﻴﻖ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻳﺴﺎﻫﻢ ﰲ ﻋﻤﻠﻴﺔ ﺍﻹﻓﺼﺎﺡ ﺍ ﻋﻦ ﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺎﻟﻴﺔ‪.‬‬
‫ﺛﺎﻟﺜﺎ‪ :‬ﺍﻻﻃﺎﺭ ﺍﻟﺘﻄﺒﻴﻘﻲ ﻟﻠﺪﺭﺍﺳﺔ‪:‬‬
‫ﻧﻈﺮﺍ ﻟﻠﻄﺒﻴﻌﺔ ﺍﻟﻔﻠﺴﻔﻴﺔ ﺍﳉﺪﻟﻴﺔ ﳌﻮﺿﻮﻉ ﺍﻟﺪﺭﺍﺳﺔ ﻓﻘﺪ ﺍﻋﺘﻤﺪ ﺍﻻﻃﺎﺭ ﺍﻟﺘﻄﺒﻴﻘﻲ ﻟﻠﺪﺭﺍﺳﺔ ﻋﻠﻰ ﺍﻟﻘﻴﺎﻡ ﺑﺈﺟﺮﺍﺀ ﺩﺭﺍﺳﺔ ﺍﺳﺘﻘﺼﺎﺋﻴﺔ ﻣﻊ ﻋﻴﻨﺔ ﳐﺘﺎﺭﺓ‬
‫ﺑﻌﻨﺎﻳﺔ ﻭﺩﻗﺔ ﻭﲢﻠﻴﻞ ﺍﺟﺎﺑﺎ‪‬ﺎ ﺍﺣﺼﺎﺋﻴﺎ ﻭﻓﻖ ﺍﳌﺮﺍﺣﻞ ﻭﺍﳋﻄﻮﺍﺕ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ .1‬ﳎﺘﻤﻊ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬
‫‪‬ﻳﺘﻜﻮﻥ ﳎﺘﻤﻊ ﺍﻟﺪﺭﺍﺳﺔ ﻣﻦ ﻓﺌﺘﲔ )ﺃﻛﺎﺩﳝﻴﲔ ﻭﻣﻬﻨﻴﲔ( ﰲ ﻭﻻﻳﺔ ﻭﺭﻗﻠﺔ ‪ ،‬ﺣﻴﺚ ﺍﺷﺘﻤﻠﺖ ﺍﻟﻔﺌﺔ ﺍﻷﻭﱃ ﲨﻴﻊ ﺍﻷﻛﺎﺩﳝﻴﲔ ﺍﻟﻘﺮﻳﺒﲔ ﻣﻦ ﳎﺎﻝ‬ ‫‪‬‬
‫ﺍﶈﺎﺳﺒﺔ‪ ،‬ﻭﻛﺎﻧﺖ ﺍﻷﺳﺒﺎﺏ ﺍﻟﻜﺎﻣﻨﺔ ﻭﺭﺍﺀ ﺍﺧﺘﻴﺎﺭ ﻫﺬﻩ ﺍﻟﻔﺌﺔ ﳌﺎ ﳍﻢ ﻣﻦ ﺩﺭﺍﻳﺔ ﻭﻓﻬﻢ ﻟﻠﺘﺄﺻﻴﻞ ﺍﻟﻨﻈﺮﻱ ﻷﺻﻞ ﺍﳌﻮﺿﻮﻉ‪ ،‬ﻟﺬﻟﻚ ﻛﺎﻥ ﻻﺑﺪ ﻣﻦ ﻣﻌﺮﻓﺔ‬
‫ﺭﺃﻳﻬﻢ ﰲ ﺇﻣﻜﺎﻧﻴﺔ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‪ ،‬ﺃﻣﺎ ﺍﻟﻔﺌﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻓﻘﺪ ﺍﺣﺘﻮﺕ ﲨﻴﻊ ﺍﳌﻬﻨﻴﲔ ﺍﶈﺎﺳﺒﲔ ﺍﻟﺬﻳﻦ ﳍﻢ ﺻﻠﺔ ﻣﺒﺎﺷﺮﺓ ﲟﻬﻨﺔ ﺍﶈﺎﺳﺒﺔ ﻋﻠﻰ ﻣﺴﺘﻮﻯ‬
‫ﺍﳌﺆﺳﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﳏﺎﻓﻈﻲ ﺍﳊﺴﺎﺑﺎﺕ‪ ،‬ﻭﺫﻟﻚ ﻷ‪‬ﻢ ﺍﻷﻛﺜﺮ ﺍﻟﺘﺼﺎﻗﺎ ﲟﺪﺍﺧﻞ ﻭﻣﺸﺎﻛﻞ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻓﻬﻢ ﻳﺘﻮﻟﻮﻥ ﻣﺴﺆﻭﻟﻴﺔ ﺇﺛﺒﺎﺕ‬
‫ﺍﻟﻌﻤﻠﻴﺎﺕ ﻭﻫﻢ ﻋﻠﻰ ﺩﺭﺍﻳﺔ ﻋﺎﻟﻴﺔ ﺑﻄﺮﻕ ﻳﺪ ﺭﻛﻮﻥ ﺁﺛﺎﺭ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻋﻠﻰ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻭﻋﻠﻴﻪ ﻛﺎﻥ ﺿﺮﻭﺭﻳﺎ ﻣﻌﺮﻓﺔ ﻣﻮﻗﻔﻬﻢ ﻣﻦ ﺍﻟﻘﻴﺎﺱ ﻭﺃﳘﻴﺘﻬﺎ‪،‬‬
‫ﺗﻄﺒﻴﻖ ﺑﺪﺍﺋﻞ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‪،‬ﺃﻣﺎ ﺍﻟﻌﻴﻨﺔ ﺍﻟﱵ ﻭﻗﻊ ﻋﻠﻴﻬﺎ ﺍﻻﺧﺘﻴﺎﺭ ﻓﻬﻲ ﺗﺘﻜﻮﻥ ﻣﻦ ﻓﺌﺘﲔ‪ :‬ﺍﻟﻔﺌﺔ ﺍﻷﻭﱃ‪ :‬ﻭﺗﺸﺘﻤﻞ ﻫﺬﻩ ﺍ‪‬ﻤﻮﻋﺔ ﻋﻠﻰ ﺍﻷﺳﺎﺗﺬﺓ ﺍﳉﺎﻣﻌﻴﲔ‬
‫ﺍﳌﻤﺎﺭﺳﲔ ﳌﻬﻨﺔ ﺍﶈﺎﺳﺒﺔ ﻭﻛﺬﺍ ﺍﻷﺳﺎﺗﺬﺓ ﺫﻭﻱ ﺍﻻﺧﺘﺼﺎﺻﺎﺕ ﺍﻟﻘﺮﻳﺒﺔ ﻣﻦ ﺍﶈﺎﺳﺒﺔ‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﻃﻠﺒﺔ ﺍﳌﺎﺟﺴﺘﲑ ﻭﺍﻟﺪﻛﺘﻮﺭﺍﻩ ﲣﺼﺺ ﳏﺎﺳﺒﺔ ﺍﻟﺬﻳﻦ ﳍﻢ‬
‫ﻋﻼﻗﺔ ﲟﻮﺿﻮﻉ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‪ ،‬ﺃﻣﺎ ﺍﻟﻔﺌﺔ ﺍﻟﺜﺎﻧﻴﺔ‪ :‬ﺍﺷﺘﻤﻠﺖ ﻋﻠﻰ ﲨﻴﻊ ﳏﺎﻓﻈﻲ ﺍﳊﺴﺎﺑﺎﺕ ﻭﻛﺬﺍ ﺍﶈﺎﺳﺒﲔ ﺍﻟﻌﺎﻣﻠﲔ ﰲ ﻣﻜﺎﺗﺐ ﺍﶈﺎﺳﺒﺔ ﻭﺍﶈﺎﺳﺒﲔ‬
‫ﺍﳌﻬﻨﻴﲔ ﻭﺍﳌﺪﺭﺍﺀ ﺍﳌﺎﻟﻴﲔ ﺍﻟﻌﺎﻣﻠﲔ ﰲ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬
‫‪ .2‬ﺍﻟﺘﺤﻠﻴﻞ ﺍﻻﺣﺼﺎﺋﻲ ﻷﺳﺌﻠﺔ ﺍﻻﺳﺘﺒﺎﻧﺔ‪:‬‬
‫‪ .1.2‬ﺍﻟﺘﺤﻠﻴﻞ ﺍﻟﺪﳝﻮﻏﺮﺍﰲ ﻟﻌﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ‪  :‬‬
‫ﺑﺎﻟﻨﺴﺒﺔ ﻟﻌﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻓﻘﺪ ﰎ ﲢﻠﻴﻞ ﺍﳌﺆﺷﺮﺍﺕ ﺍﻟﺪﳝﻮﻏﺮﺍﻓﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ ‬ﺍﳌﺆﻫﻞ ﺍﻟﻌﻠﻤﻲ‪:‬‬
‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ :(2‬ﺗﻮﺯﻳﻊ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﺴﺐ ﺍﳌﺆﻫﻞ ﺍﻟﻌﻠﻤﻲ‬
‫‪‬‬
‫‪  ‬‬ ‫‪  ‬‬ ‫‪  ‬‬ ‫‪  ‬‬ ‫‪  ‬‬
‫‪  ‬‬
‫‪  38‬‬ ‫‪ 2‬‬ ‫‪ 7‬‬ ‫‪ 8‬‬ ‫‪ 21‬‬ ‫‪  ‬‬
‫‪  100‬‬ ‫‪%5.3‬‬ ‫‪ %18.4‬‬ ‫‪%21.1‬‬ ‫‪%55.3‬‬ ‫‪  ‬‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﲔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺍﻟﱪﻧﺎﻣﺞ ﺍﻻﺣﺼﺎﺋﻲ ‪SPSS 23‬‬
‫ﻧﻼﺣﻆ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ )‪ (2‬ﺃﻥ ﺗﻮﺯﻳﻊ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﺴﺐ ﺍﳌﺆﻫﻞ ﺍﻟﻌﻠﻤﻲ ﺑﻠﻎ ‪ %55.3‬ﺑﺎﻟﻨﺴﺒﺔ ﳊﺎﻣﻠﻲ ﺷﻬﺎﺩﺓ ﻟﻴﺴﺎﻧﺲ ﻭﻫﻲ ﺍﻟﻔﺌﺔ‬
‫ﺍﻷﻛﺜﺮ ﺗﻜﺮﺍﺭﺍﹰ ﰲ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻛﻤﺎ ﺃﻥ ﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ﻫﻲ ﺍﻷﻋﻠﻰ ﰲ ﻫﺬﻩ ﺍﻟﻌﻴﻨﺔ‪ ،‬ﰒ ﺗﻠﻴﻬﺎ ﻧﺴﺒﻴﺘﲔ ﻣﺘﻘﺎﺭﺑﺘﲔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺎﺟﺴﺘﲑ ﻭﺍﻟﺪﻛﺘﻮﺭﺍﻩ ﻋﻠﻰ‬
‫ﺍﻟﺘﻮﺍﱄ ﺑﻨﺴﺒﺔ ‪ %21.1‬ﻭ ‪ %18.4‬ﻭﻳﻼﺣﻆ ﺃﻳﻀﺎ ﰲ ﺍﻷﺧﲑ ﺃﻥ ﻫﻨﺎﻙ ﻧﺴﺒﺔ ﻣﻘﺪﺍﺭﻫﺎ ‪ %5.3‬ﻣﻦ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻟﱵ ﲤﺜﻞ ﺍﻟﻔﺌﺔ ﺍﻷﻗﻞ ﺗﻜﺮﺍﺭ‬

‫ﺍﻟﻤﺠﻠﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ ﻟﻠﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬ ‫‪- 18 -‬‬

 ‫‪EISSN: 2588-252X * PISSN: 2437-0215‬‬ ‫ﺍﻟﻤﺠﻠﺩ‪ ،03:‬ﺍﻟﻌﺩﺩ‪ ،(2017) 02 :‬ﺹ‪.‬ﺹ‪25-13 .‬‬ ‫ﺍﻟﻤﺠﻠﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ ﻟﻠﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬

‫ﺣﻴﺚ ﲤﺜﻞ ﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺍﻟﺬﻳﻦ ﳝﺎﺭﺳﻮﻥ ﻣﻬﻨﺔ ﺍﶈﺎﺳﺒﺔ ﺭﻏﻢ ﻋﺪﻡ ﺣﺼﻮﳍﻢ ﻋﻠﻰ ﺷﻬﺎﺩﺍﺕ ﺍﻟﻠﻴﺴﺎﻧﺲ ﻭﺍﳌﺎﺟﺴﺘﲑ ﻭﺍﻟﺪﻛﺘﻮﺭﺍﻩ ﺇﻻ ﺃ‪‬ﻢ‬
‫ﳝﻠﻜﻮﻥ ﺷﻬﺎﺩﺍﺕ ﺃﺧﺮﻯ ﻣﻜﻨﺘﻬﻢ ﻣﻦ ﳑﺎﺭﺳﺔ ﻣﻬﻨﺔ ﺍﶈﺎﺳﺒﺔ‪ ،‬ﻣﻦ ﺧﻼﻝ ﻣﺎ ﺳﺒﻖ ﻧﺴﺘﻨﺘﺞ ﺃﻥ ﺃﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻣﻦ ﺫﻭﻱ ﺍﻟﻜﻔﺎﺀﺓ ﻭﺍﳌﺴﺘﻮﻯ‬
‫ﺍﻷﻛﺎﺩﳝﻲ ﺍﻟﻌﺎﱄ ﳑﺎ ﻳﻀﻔﻲ ﻋﻠﻰ ﺇﺟﺎﺑﺎﺕ ﺍﻟﻌﻴﻨﺔ ﻣﺼﺪﺍﻗﻴﺔ ﻭﺩﻗﺔ ﺟﻴﺪﺓ‪.‬‬
‫ﺏ‪ .‬ﳎﺎﻝ ﺍﻟﺘﻜﻮﻳﻦ‪:‬‬
‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ :(3‬ﺗﻮﺯﻳﻊ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﺴﺐ ﳎﺎﻝ ﺍﻟﺘﻜﻮﻳﻦ‬
‫‪  ‬‬ ‫‪  ‬‬ ‫‪  ‬‬ ‫‪  ‬‬
‫‪  38‬‬ ‫‪ 7‬‬ ‫‪ 31‬‬ ‫‪  ‬‬
‫‪  100‬‬ ‫‪%18.4‬‬ ‫‪%81.6‬‬ ‫‪  ‬‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﲔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺍﻟﱪﻧﺎﻣﺞ ﺍﻻﺣﺼﺎﺋﻲ ‪SPSS 23‬‬
‫ﻣﺎ ﻧﻼﺣﻈﻪ ﻣﻦ ﺍﳉﺪﻭﻝ )‪ (3‬ﺃﻥ ﻏﺎﻟﺒﻴﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺿﻤﻦ ﲣﺼﺺ ﺍﶈﺎﺳﺒﺔ ﺣﻴﺚ ﺑﻠﻐﺖ ﻧﺴﺒﺘﻬﻢ ‪ %81.6‬ﻭﻫﻲ ﻧﺴﺒﺔ ﻋﺎﻟﻴﺔ ﻭﺟﻴﺪﺓ ﻭﺫﻟـﻚ‬
‫ﻷﻥ ﻣﻮﺿﻮﻉ ﺍﻟﺪﺭﺍﺳﺔ ﻳﺘﻄﻠﺐ ﺃﻥ ﻳﻜﻮﻥ ﻟﻠﻤﺠﻴﺐ ﺩﺭﺍﻳﺔ ﻭﻣﻌﺮﻓﺔ ﻛﺎﻓﻴﺔ ﰲ ﳎﺎﻝ ﺍﶈﺎﺳﺒﺔ ﻭﺧﺎﺻﺔ ﰲ ﺍﻟﻘﻴﺎﺱ ﻭﺍﻟﺘﻘﻴﻴﻢ‪ ،‬ﻛﻤﺎ ﺃﻥ ﺑﺎﻗﻲ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻛﺎﻧﻮﺍ‬
‫ﺿﻤﻦ ﲣﺼﺺ ﺍﳌﺎﻟﻴﺔ ﺃﻳﻦ ﺻﻠﺖ ﻧﺴﺒﺘﻬﻢ ﺇﱃ ‪ ، %18.4‬ﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ﺻﻐﲑﺓ ﻣﻘﺎﺭﻧﺔ ﲝﺠﻢ ﺍﻟﻌﻴﻨﺔ ﺇﻻ ﺃ‪‬ﺎ ﺗﺒﻘﻰ ﺫﺍﺕ ﺃﳘﻴﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻷﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﳌﺎ ﳍﻢ‬
‫ﻣﻦ ﻗﺎﻋﺪﺓ ﳏﺎﺳﺒﻴﺔ ﺣﻮﻝ ﻣﻮﺿﻮﻉ ﺍﻟﺪﺭﺍﺳﺔ‪ ،‬ﻛﻤﺎ ﺃﻥ ﻫﺎﺗﲔ ﺍﻟﻨﺴﺒﺘﲔ ﺗﺸﲑﺍﻥ ﺇﱃ ﺃﻥ ﺇﺟﺎﺑﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ﺗﺴﺘﻨﺪ ﺇﱃ ﻣﻌﺮﻓﺔ ﲟﻮﺿﻮﻉ ﺍﻟﺪﺭﺍﺳﺔ‪.‬‬
‫ﺝ‪ .‬ﳎﺎﻝ ﺍﻟﻌﻤﻞ‪:‬‬
‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ :(4‬ﺗﻮﺯﻳﻊ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﺴﺐ ﳎﺎﻝ ﺍﻟﻌﻤﻞ‬
‫‪  ‬‬ ‫ﻣﺪﻳﺮ ﻣﺎﱄ ‪ ‬‬ ‫ﳏﺎﺳﺐ ‪ ‬‬ ‫ﺃﺳﺘﺎﺫ ﺟﺎﻣﻌﻲ ‪  ‬ﳏﺎﻓﻆ ﺣﺴﺎﺑﺎﺕ ‪ ‬‬ ‫‪  ‬‬
‫‪  38‬‬ ‫‪ 1‬‬ ‫‪ 21‬‬ ‫‪ 3‬‬ ‫‪ 13‬‬ ‫‪  ‬‬
‫‪  100‬‬ ‫‪%2.6‬‬ ‫‪ %55.3‬‬ ‫‪%7.9‬‬ ‫‪%34.2‬‬ ‫‪  ‬‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﲔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺍﻟﱪﻧﺎﻣﺞ ﺍﻻﺣﺼﺎﺋﻲ ‪SPSS 23‬‬
‫‪‬ﻳﺘﻀﺢ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ )‪ (4‬ﺃﻥ ﺃﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﶈﺎﺳﺒﲔ ﻛﺎﻧﺖ ﺍﻷﻋﻠﻰ ﺣﻴﺚ ﺑﻠﻐﺖ ﻧﺴﺒﺘﻬﻢ ‪ %55.3‬ﰒ ﺗﻠﻴﻬﺎ ﺍﻷﺳﺎﺗﺬﺓ ﺍﳉﺎﻣﻌﻴﲔ ﺑﻨﺴﺒﺔ‬ ‫‪‬‬
‫‪ %34.2‬ﻭﺗﻮﺯﻋﺖ ﺑﻘﻴﺔ ﺍﻟﻨﺴﺐ ﺑﲔ ﳏﺎﻓﻈﻲ ﺍﳊﺴﺎﺑﺎﺕ ﺑﻨﺴﺒﺔ ‪ %7.9‬ﻭﺍﳌﺪﻳﺮﻳﻦ ﺍﳌﺎﻟﻴﲔ ﺑﻨﺴﺒﺔ ‪ ،%2.6‬ﻭﻫﺬﻩ ﺍﻟﻨﺴﺐ ﺗﺴﻤﺢ ﻟﻨﺎ ﺑﺎﻟﺘﻌﺮﻑ ﻋﻠﻰ‬
‫ﲨﻴﻊ ﺃﺭﺍﺀ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻣﻦ ﻛﻼ ﺍﳉﺎﻧﺒﲔ‪ ،‬ﺍﳉﺎﻧﺐ ﺍﻟﻨﻈﺮﻱ ﳑﺜﻠﺔ ﰲ ﻭﺟﻬﺔ ﻧﻈﺮ ﺍﻷﻛﺎﺩﳝﻴﲔ ﻭﺍﳉﺎﻧﺐ ﺍﻟﺘﻄﺒﻴﻘﻲ ﳑﺜﻼ ﰲ ﻭﺟﻬﺔ ﻧﻈﺮ ﺍﳌﻬﻨﻴﲔ‪ ،‬ﳑﺎ ﻳﻌﲏ‬
‫ﺇﻣﻜﺎﻧﻴﺔ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺇﺟﺎﺑﺎﺕ ﺍﻟﻌﻴﻨﺔ ﻭﺍﻟﻌﻤﻞ ﻋﻠﻴﻬﺎ‪.‬‬
‫ﺩ‪ .‬ﺍﳋﱪﺓ ﺍﳌﻬﻨﻴﺔ‪:‬‬
‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ :(5‬ﺗﻮﺯﻳﻊ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﺴﺐ ﻣﺪﺓ ﺍﳋﱪﺓ ﺍﳌﻬﻨﻴﺔ‬
‫‪‬ﻣﻦ‪15‬‬ ‫ﻣﻦ ‪ 10‬ﺇﱃ ‪15‬‬ ‫‪105‬‬
‫‪  ‬‬ ‫‪  5‬‬ ‫‪  ‬‬
‫‪‬‬ ‫ﺳﻨﻮﺍﺕ ‪ ‬‬ ‫‪  ‬‬
‫‪  38‬‬ ‫‪ 1‬‬ ‫‪ 1‬‬ ‫‪ 15‬‬ ‫‪ 21‬‬ ‫‪  ‬‬
‫‪  100‬‬ ‫‪%2.6‬‬ ‫‪ %2.6‬‬ ‫‪%39.5‬‬ ‫‪%55.3‬‬ ‫‪  ‬‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﲔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺍﻟﱪﻧﺎﻣﺞ ﺍﻻﺣﺼﺎﺋﻲ ‪SPSS 23‬‬
‫‪‬ﻳﺘﻀﺢ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ )‪ (5‬ﻟﺘﻮﺯﻳﻊ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺣﺴﺐ ﺍﳋﱪﺓ ﺍﳌﻬﻨﻴﺔ ﺃﻥ ﺍﻟﻨﺴﺒﺔ ﺍﻟﻜﱪﻯ ﻟﻌﺪﺩ ﺳﻨﻮﺍﺕ ﺍﳋﱪﺓ ﻷﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻛﺎﻧﺖ‬ ‫‪‬‬
‫ﻟﺬﻭﻱ ﺍﳋﱪﺓ ﺍﻟﱵ ﺗﻘﻞ ﻋﻦ ﲬﺲ ﺳﻨﻮﺍﺕ ﺑﻨﺴﺒﺔ ‪ ، %55.3‬ﰒ ﻳﻠﻴﻬﺎ ﺃﺻﺤﺎﺏ ﺍﳋﱪﺓ ﻣﻦ ‪ 5‬ﺇﱃ ‪ 10‬ﺳﻨﻮﺍﺕ ﺑﻨﺴﺒﺔ ‪ %39.5‬ﰲ ﺣﲔ ﺗﺴﺎﻭﺕ‬
‫ﻧﺴﺒﺔ ﺍﻟﻔﺌﺘﲔ ﺍﻟﺒﺎﻗﻴﺘﲔ( ﻓﺌﺔ ‪ 10‬ﺇﱃ‪ 15‬ﺳﻨﺔ ﻭﻓﺌﺔ ﺍﻷﻛﺜﺮ ﻣﻦ ‪ 15‬ﺳﻨﺔ ﺑﻨﺴﺒﺔ ‪ ، % 2.6‬ﻣﻦ ﺧﻼﻝ ﻫﺬﻩ ﺍﻟﻨﺴﺐ ﳝﻜﻦ ﺍﻟﻘﻮﻝ ﺇﻥ ﻏﺎﻟﺒﻴﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ‬
‫ﻣﻦ ﺫﻭﻱ ﺍﳋﱪﺓ ﺍﳌﺘﻮﺳﻄﺔ ﰲ ﳎﺎﻝ ﺍﶈﺎﺳﺒﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻫﻨﺎﻙ ﻗﺪﺭﺓ ﻷﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻋﻠﻰ ﺍﻹﺟﺎﺑﺔ ﲟﻮﺿﻮﻋﻴﺔ ﺣﻮﻝ ﻣﻮﺿﻮﻉ ﺍﻟﺪﺭﺍﺳﺔ ﳑﺎ ﻳﻨﻌﻜﺲ ﺇﳚﺎﺑﹰﺎ ﻋﻠﻰ‬
‫ﺇﺟﺎﺑﺎﺕ ﺍﻟﻌﻴﻨﺔ ﻭﻳﺰﻳﺪ ﻣﻦ ﻣﺼﺪﺍﻗﻴﺘﻬﺎ‪.‬‬
‫‪ .2.2‬ﺍﻟﺘﺤﻠﻴﻞ ﺍﻻﺣﺼﺎﺋﻲ ﻷﺟﻮﺑﺔ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻐﻠﻘﺔ‪:‬‬
‫‪ -‬ﻣﺴﺎﳘﺔ ﺑﺪﺍﺋﻞ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﺗﻔﻌﻴﻞ ﺍﳋﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍﶈﺎﺳﺒﻴﺔ‪:‬‬
‫ﻳﺘﻨﺎﺳﺐ ﻣﺘﻮﺳﻂ ﻛﻞ ﻓﻘﺮﺓ ﻣﻊ ﻣﺪﻯ ﻣﻮﺍﻓﻘﺔ ﺍﻟﻌﻴﻨﺔ ﻋﻠﻴﻬﺎ ﻭﻣﻦ ﰎ ﻓﺈﻧﻪ ﻛﻞ ﻣﺎ ﻛﺎﻥ ﺍﳌﺘﻮﺳﻂ ﺃﻛﱪ ﰲ ﺍﻟﻔﻘﺮﺍﺕ ﻛﻠﻤﺎ ﻛﺎﻧﺖ ﻣﺪﻯ ﻣﺴﺎﳘﺔ ﺍﻟﻘﻴﺎﺱ‬
‫ﻋﺎﻟﻴﺔ ﻭﺍﳉﺪﻭﻝ ﺍﻟﺘﺎﱄ ﻳﻠﺨﺺ ﻧﺘﺎﺋﺞ ﺗﻮﺯﻳﻊ ﺇﺟﺎﺑﺎﺕ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻣﺪﻯ ﻣﺴﺎﳘﺔ ﺍﻟﻘﻴﺎﺱ ﻟﻠﺨﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍﶈﺎﺳﺒﻴﺔ‪.‬‬

‫‪- 19 -‬‬
‫__________________________________‬
‫ﺭﻓﻴﻘﺔ ﺼﻐﺭﺍﻭﻱ‪ ،‬ﻤﺤﻤﺩ ﺍﻟﻌﺭﺒﻲ ﻗﺯﻭﻥ‪ ،‬ﻋﻠﻲ ﺒﻭﺯﻴﺕ‪ ،‬ﻭﺍﻗﻊ ﺍﻟﻘﻴﺎﺱ ﺍﻟﻤﺤﺎﺴﺒﻲ ﻓﻲ ﺍﻟﺒﻴﺌﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ)ﺹ‪.‬ﺹ‪(25-13‬‬

‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ :(6‬ﻣﺴﺎﳘﺔ ﺍﻟﻘﻴﺎﺱ ﰲ ﲢﻘﻴﻖ ﺧﺼﺎﺋﺺ ﻧﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍﶈﺎﺳﺒﻴﺔ‬

‫ﺍﻻﳓﺮﺍﻑ‬ ‫ﻏﲑ‬
‫ﺍﻻﲡﺎﻩ ﺍﻟﻌﺎﻡ‬ ‫ﺍﳌﺘﻮﺳﻂ‬ ‫ﻣﻮﺍﻓﻖ‬ ‫ﳏﺎﻳﺪ‬ ‫ﻋﻨﺼﺮ ﺍﳌﺴﺎﳘﺔ‬
‫ﺍﳌﻌﻴﺎﺭﻱ‬ ‫ﻣﻮﺍﻓﻖ‬
‫‪17‬‬ ‫‪5‬‬ ‫‪16‬‬ ‫ﻻ ﻳﻌﺰﺯ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﺧﺎﺻﻴﺔ ﺍﳌﻼﺋﻤﺔ ﺍﻟﺘﻜﺮﺍﺭ‬
‫ﳏﺎﻳﺪ‬ ‫‪0.94402‬‬ ‫‪2.0263‬‬
‫ﺍﻟﻨﺴﺒﺔ ‪%44.7 %13.2 %42.1‬‬ ‫ﰲ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‬
‫‪17‬‬ ‫‪8‬‬ ‫‪13‬‬ ‫ﻻ ﺗﺸﻜﻞ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺴﺘﻨﺪﺓ ﺇﱃ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﺍﻟﺘﻜﺮﺍﺭ‬
‫ﳏﺎﻳﺪ‬ ‫‪0.89411‬‬ ‫‪2.1053‬‬
‫ﺍﻟﻨﺴﺒﺔ ‪%44.7 %21.1 %34.2‬‬ ‫ﺃﺳﺎﺳﺎ ﺩﻗﻴﻘﺎ ﻟﻠﺘﻨﺒﺆ ﻭﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭ‬
‫‪30‬‬ ‫‪6‬‬ ‫‪2‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﺍﻟﻘﻴﺎﺱ ﻭﻓﻖ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻳﺴﺘﻨﺪ ﺇﱃ ﻭﺛﺎﺋﻖ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.55431‬‬ ‫‪2.7368‬‬ ‫ﻭﻣﺴﺘﻨﺪﺍﺕ ﻣﺜﺒﺘﺔ ﻗﺎﺑﻠﺔ ﻟﻠﺘﺤﻘﻖ ﳑﺎ ﻳﻌﺰﺯ ﻣﻦ ﺧﺎﺻﻴﺔ‬
‫‪%78.9 %15.8 %5.3‬‬ ‫ﺍﻟﻨﺴﺒﺔ‬
‫ﺍﳌﻮﺛﻮﻗﻴﺔ‬
‫‪10‬‬ ‫‪14‬‬ ‫‪14‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﺗﻄﺒﻴﻖ ﳏﺎﺳﺒﺔ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻳﺴﺎﻫﻢ ﰲ ﺗﻀﻠﻴﻞ‬
‫ﳏﺎﻳﺪ‬ ‫‪0.79829‬‬ ‫‪1.8947‬‬
‫ﺍﻟﻨﺴﺒﺔ ‪%26.3 %36.8 %36.8‬‬ ‫ﻣﺴﺘﺨﺪﻣﻲ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ‬
‫‪20‬‬ ‫‪13‬‬ ‫‪5‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺒﻨﻴﺔ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.71809‬‬ ‫‪2.3947‬‬
‫ﺍﻟﻨﺴﺒﺔ ‪%52.6 %34.2 %13.2‬‬ ‫ﺗﻮﻓﺮ ﻣﻌﻠﻮﻣﺎﺕ ﺫﺍﺕ ﻣﻮﺛﻮﻗﻴﺔ ﻋﺎﻟﻴﺔ‬
‫‪25‬‬ ‫‪11‬‬ ‫‪2‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﺗﺴﻤﺢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺒﻨﻴﺔ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﻘﻴﻤﺔ‬
‫ﺍﻟﻌﺎﺩﻟﺔ ﻣﺴﺘﺨﺪﻣﻲ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﻣﻦ ﺗﺼﺤﻴﺢ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.59455‬‬ ‫‪2.6053‬‬
‫‪%65.8 %28.9 %5.3‬‬ ‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﺍﻷﺧﻄﺎﺀ ﺍﳌﺘﺨﺬﺓ ﰲ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ‬
‫ﺍﳌﺴﺘﻘﺒﻠﻴﺔ‬
‫‪28‬‬ ‫‪6‬‬ ‫‪4‬‬ ‫ﺗﺰﻭﺩ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺑﻮﻋﻲ ﻭﻧﻈﺮﺓ ﺗﻨﺒﺆﻳﺔ ﺍﻟﺘﻜﺮﺍﺭ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.67468‬‬ ‫‪2.6316‬‬
‫ﺍﻟﻨﺴﺒﺔ ‪%73.7 %15.8 %10.5‬‬ ‫ﻣﺴﺘﻘﺒﻠﻴﺔ ﻟﻘﻴﻤﺔ ﺍﳌﺆﺳﺴﺔ‬
‫‪25‬‬ ‫‪10‬‬ ‫‪3‬‬ ‫ﲢﻘﻖ ﺑﻴﺎﻧﺎﺕ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺒﻴﻨﺔ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻜﺮﺍﺭ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.64228‬‬ ‫‪2.5789‬‬ ‫ﺍﻟﻌﺎﺩﻟﺔ ﺧﺎﺻﻴﺔ ﺍﻟﺘﻮﻗﻴﺖ ﺍﳌﻨﺎﺳﺐ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ‬
‫‪%65.8 %26.3 %7.9‬‬ ‫ﺍﻟﻨﺴﺒﺔ‬
‫ﺍﶈﺎﺳﺒﻴﺔ ﻷ‪‬ﺎ ﺗﻌﻜﺲ ﺁﺧﺮ ﺗﻘﻴﻴﻢ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﲔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺍﻟﱪﻧﺎﻣﺞ ﺍﻻﺣﺼﺎﺋﻲ ‪  SPSS 23‬‬
‫ﳝﻜﻦ ﻣﻦ ﺧﻼﻝ ﻫﺬﺍ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﻣﻌﺮﻓﺔ ﺃﻫﻢ ﻧﻘﺎﻁ ﻭﻋﻨﺎﺻﺮ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﺍﻟﱵ ﺗﺴﺎﻫﻢ ﰲ ﲢﻘﻴﻖ ﺍﳋﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍﶈﺎﺳﺒﻴﺔ‪ ،‬ﺣﻴﺚ‬
‫ﻧﻼﺣﻆ ﻣﺎ ﻳﻠﻲ‪:‬‬
‫‪ -‬ﻳﻌﺘﱪ ﺍﻟﻘﻴﺎﺱ ﻭﻓﻖ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﺍﻟﺬﻱ ﻳﺴﺘﻨﺪ ﺇﱃ ﻭﺛﺎﺋﻖ ﻭﻣﺴﺘﻨﺪﺍﺕ ﻣﺜﺒﺘﺔ ﻗﺎﺑﻠﺔ ﻟﻠﺘﺤﻘﻖ ﺍﻟﱵ ﺗﻌﺰﺯ ﻣﻦ ﺧﺎﺻﻴﺔ ﺍﳌﻮﺛﻮﻗﻴﺔ ﺃﻫﻢ ﻋﻨﺼﺮ ﻣﺴﺎﳘﺔ ﰲ‬
‫ﺍﳋﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍﶈﺎﺳﺒﻴﺔ ﲟﻌﺪﻝ ‪ 2.7368‬ﻭﺑﺎﳓﺮﺍﻑ ﻣﻌﻴﺎﺭﻱ ﻗﺪﺭﻩ ‪ 0.55431‬ﺣﻴﺚ ﺗﺘﺮﻛﺰ ﺍﻹﺟﺎﺑﺔ ﺿﻤﻦ ﻣﻌﻴﺎﺭ ﻣﻮﺍﻓﻖ‪.‬‬
‫‪ -‬ﺃﻣﺎ ﻓﻴﻤﺎ ﳜﺺ ﺍﻟﻔﻘﺮﺗﲔ ﺍﻷﻭﱃ ﻭﺍﻟﺜﺎﻧﻴﺔ ﻭﺍﻷﺧﲑﺓ ﻓﻨﻼﺣﻆ ﺃ‪‬ﺎ ﺍﻷﻗﻞ ﻣﻮﺍﻓﻘﺔ ﰲ ﺍﳋﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺫﻟﻚ ﲟﻌﺪﻝ ‪2.0263‬‬
‫ﻟﻠﻔﻘﺮﺓ ﺍﻷﻭﱃ ﻭ ‪ 1.8947‬ﻟﻠﻔﻘﺮﺓ ﺍﻷﺧﲑﺓ ﻭﺍﳓﺮﺍﻑ ﻣﻌﻴﺎﺭﻱ ﻗﺪﺭﻩ ‪ 0.94402‬ﻟﻠﻔﻘﺮﺓ ﺍﻷﻭﱃ ﻭ ‪ 0.79829‬ﻟﻠﻔﻘﺮﺓ ﺍﻷﺧﲑﺓ‪ ،‬ﺣﻴﺚ ﺃﻥ ﻫﺬﻩ‬
‫ﺍﻟﻨﺘﺎﺋﺞ ﺗﺸﲑ ﺇﱃ ﺗﺮﻛﺰ ﺍﻹﺟﺎﺑﺎﺕ ﺿﻤﻦ ﻣﻌﻴﺎﺭ ﳏﺎﻳﺪ ﻭﻣﻨﻪ ﳝﻜﻦ ﺍﻟﻘﻮﻝ ﺃ ‪‬ﻤﺎ ﺍﻷﺟﺰﺍﺀ ﺍﻷﻗﻞ ﻣﺴﺎﳘﺔ ﰲ ﲢﻘﻴﻖ ﺍﳋﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍﶈﺎﺳﺒﻴﺔ‪.‬‬
‫ﻳﺘﻀﺢ ﻣﻦ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﻣﺪﻯ ﻣﺴﺎﳘﺔ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﰲ ﺍﳋﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍﶈﺎﺳﺒﺔ ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﻓﻘﺮﺍﺗﻪ‪ ،‬ﺇﺫ ﻧﻼﺣﻆ ﺃﻥ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﻌﺪﺓ ﻭﻓﻖ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻭﺍﻟﱵ ﺗﺰﻭﺩ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺑﻮﻋﻲ ﻭﻧﻈﺮﺓ ﺗﻨﺒﺆﻳﺔ ﻣﺴﺘﻘﺒﻠﻴﺔ ﻟﻘﻴﻤﺔ ﺍﳌﺆﺳﺴﺔ ﰲ ﺃﻭﻟﻮﻳﺎﺕ ﺍﳌﺴﺎﳘﺔ ﻟﻠﺨﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ‬
‫ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻭﺫﻟﻚ ﲟﻌﺪﻝ ‪ 2.6316‬ﻭﺍﳓﺮﺍﻑ ﻣﻌﻴﺎﺭﻱ ﻗﺪﺭﻩ ‪ ،0.67468‬ﰒ ﺗﻠﻴﻬﺎ ﻭﺑﺪﺭﺟﺔ ﺃﻗﻞ ﺧﺎﺻﻴﺔ ﺗﺴﻤﺢ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺒﻨﻴﺔ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻣﺴﺘﺨﺪﻣﻲ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﻣﻦ ﺗﺼﺤﻴﺢ ﺍﻷﺧﻄﺎﺀ ﺍﳌﺘﺨﺬﺓ ﰲ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﳌﺴﺘﻘﺒﻠﻴﺔ ﲟﻌﺪﻝ‬
‫‪ 2.6053‬ﻭﺍﳓﺮﺍﻑ ﻣﻌﻴﺎﺭﻱ ﻗﺪﺭﻩ ‪ 0.59455‬ﰲ ﺣﲔ ﺃﻥ ﺑﻘﻴﺔ ﺍﻟﻔﻘﺮﺍﺕ ﺗﻌﺘﱪ ﺍﻷﻗﻞ ﺇﺳﻬﺎﻣﺎ‪ ،‬ﻫﺬﻩ ﺍﻟﻨﺘﺎﺋﺞ ﺗﺸﲑ ﺇﱃ ﺗﺮﻛﺰ ﺍﻹﺟﺎﺑﺎﺕ ﺿﻤﻦ ﻣﻌﻴﺎﺭ‬
‫ﻣﻮﺍﻓﻖ‪.‬‬
‫ﺃ‪ .‬ﻣﺪﻯ ﺇﺳﺘﺠﺎﺑﺔ ﺍﻟﺒﻴﺌﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﳌﺘﻄﻠﺒﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻓﻖ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ‬
‫ﺳﻨﺴﻌﻰ ﰲ ﻫﺬﺍ ﺍﳉﺎﻧﺐ ﻟﻺﺟﺎﺑﺔ ﻋﻠﻰ ﺍﻟﺘﺴﺎﺅﻝ ﺍﳌﺘﻌﻠﻖ ﲟﺪﻯ ﺗﻮﻓﲑ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﳌﻘﻮﻣﺎﺕ ﺍﻷﺭﺿﻴﺔ ﺍﳌﻨﺎﺳﺒﺔ ﻭﺍﳌﻼﺋﻤﺔ ﻟﺘﻄﺒﻴﻖ ﺑﺪﺍﺋﻞ ﺍﻟﻘﻴﺎﺱ‬
‫ﺍﶈﺎﺳﱯ ﻣﻦ ﺧﻼﻝ ﲨﻠﺔ ﻣﻦ ﺍﻟﻔﻘﺮﺍﺕ‪.‬‬

‫ﺍﻟﻤﺠﻠﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ ﻟﻠﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬ ‫‪- 20 -‬‬

 ‫‪EISSN: 2588-252X * PISSN: 2437-0215‬‬ ‫ﺍﻟﻤﺠﻠﺩ‪ ،03:‬ﺍﻟﻌﺩﺩ‪ ،(2017) 02 :‬ﺹ‪.‬ﺹ‪25-13 .‬‬ ‫ﺍﻟﻤﺠﻠﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ ﻟﻠﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬

‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ :(7‬ﻣﻘﻮﻣﺎﺕ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻻﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ‬

‫ﺍﻻﳓﺮﺍﻑ‬ ‫ﻏﲑ‬
‫ﺍﻻﲡﺎﻩ ﺍﻟﻌﺎﻡ‬ ‫ﺍﳌﺘﻮﺳﻂ‬ ‫ﻣﻮﺍﻓﻖ‬ ‫ﳏﺎﻳﺪ‬ ‫ﻋﻨﺼﺮ ﺍﳌﺴﺎﳘﺔ‬
‫ﺍﳌﻌﻴﺎﺭﻱ‬ ‫ﻣﻮﺍﻓﻖ‬
‫‪26‬‬ ‫‪5‬‬ ‫‪7‬‬ ‫ﻳﺘﻤﺘﻊ ﺃﻓﺮﺍﺩ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳﱯ )ﻣﻬﻨﻴﲔ ﻭﺃﻛﺎﺩﳝﻴﲔ( ﺍﻟﺘﻜﺮﺍﺭ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.79695‬‬ ‫‪2.5000‬‬ ‫ﺍﳉﺰﺍﺋﺮﻱ ﺑﺪﺭﺟﺔ ﻣﺘﻘﺎﺭﺑﺔ ﻣﻦ ﺍﻟﻮﻋﻲ ﳌﻔﻬﻮﻡ ﺍﻟﺘﻜﻠﻔﺔ‬
‫ﺍﻟﻨﺴﺒﺔ ‪%68.4 %13.2 %18.4‬‬ ‫ﺍﻟﺘﺎﺭﳜﻴﺔ‬
‫‪28‬‬ ‫‪6‬‬ ‫‪4‬‬ ‫ﺍﺭﺗﻔﺎﻉ ﻣﺴﺘﻮﻯ ﺇﺩﺭﺍﻙ ﻭ ﻭﻋﻲ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳﱯ ﺍﻟﺘﻜﺮﺍﺭ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.67468‬‬ ‫‪2.6316‬‬ ‫ﺍﳉﺰﺍﺋﺮﻱ‪ ،‬ﻳﺴﻬﻞ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﺎﺱ ﺑﺎﻟﺘﻜﻠﻔﺔ‬
‫ﺍﻟﻨﺴﺒﺔ ‪%73.7 %15.8 %10.5‬‬
‫ﺍﻟﺘﺎﺭﳜﻴﺔ ﰲ ﺍﻟﺸﺮﻛﺎﺕ ﺍﳉﺰﺍﺋﺮﻳﺔ‬
‫‪28‬‬ ‫‪7‬‬ ‫‪3‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﺗﻌﱪ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻋﻦ ﺣﺪﻭﺙ ﻋﻤﻠﻴﺎﺕ ﻓﻌﻠﻴﺔ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.62715‬‬ ‫‪2.6579‬‬
‫‪%73.7 %18.4 %7.9‬‬ ‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﻭﻟﻴﺴﺖ ﺇﻓﺘﺮﺍﺿﻴﺔ ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﻲ ﺃﻛﺜﺮ ﻣﻮﺛﻮﻗﻴﺔ‬
‫‪22‬‬ ‫‪15‬‬ ‫‪1‬‬ ‫ﺗﻠﻌﺐ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﶈﻠﻴﺔ ﺩﻭﺭﺍ ﻫﺎﻣﺎ ﰲ ﺍﺳﺘﺨﺪﺍﻡ ﺃﻭ ﺍﻟﺘﻜﺮﺍﺭ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.55495‬‬ ‫‪2.5526‬‬
‫‪%57.9 %39.5 %2.6‬‬ ‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﻋﺪﻡ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ‬
‫‪22‬‬ ‫‪13‬‬ ‫‪3‬‬ ‫ﺗﺘﻤﺴﻚ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﺑﺎﻟﻘﻴﺎﺱ ﺍﻟﺘﻜﺮﺍﺭ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.64724‬‬ ‫‪2.5000‬‬
‫‪%57.9 %34.2 %7.9‬‬ ‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﺍﻟﻘﺎﺋﻢ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ‬
‫‪6‬‬ ‫‪15‬‬ ‫‪17‬‬ ‫ﻻ ﲢﺘﺎﺝ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺘﻄﻮﻳﺮ ﺑﺸﻜﻞ ﺍﻟﺘﻜﺮﺍﺭ‬
‫ﳏﺎﻳﺪ‬ ‫‪0.73182‬‬ ‫‪1.7105‬‬
‫ﺍﻟﻨﺴﺒﺔ ‪%15.8 %39.5 %44.7‬‬ ‫ﻳﺴﻤﺢ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﲔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺍﻟﱪﻧﺎﻣﺞ ﺍﻻﺣﺼﺎﺋﻲ ‪SPSS 23‬‬
‫ﻳﻌﺮﺽ ﺍﳉﺪﻭﻝ ‪ 7‬ﰲ ﻓﻘﺮﺍﺗﻪ ﻣﺪﻯ ﺗﻮﻓﺮ ﺍﳌﻘﻮﻣﺎﺕ ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻻﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﰲ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‪ ،‬ﺣﻴـﺚ ﺃﻥ‬
‫ﺍﻟﻘﻴﻢ ﺍﳌﻌﱪ ﻋﻨﻬﺎ ﰲ ﺍﳉﺪﻭﻝ ﺗﺸﲑ ﺇﱃ ﺃﻥ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﺗﻌﱪ ﻋﻦ ﺣﺪﻭﺙ ﻋﻤﻠﻴﺎﺕ ﻓﻌﻠﻴﺔ ﻭﻟﻴﺴﺖ ﺇﻓﺘﺮﺍﺿﻴﺔ ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﻲ ﺃﻛﺜﺮ ﻣﻮﺛﻮﻗﻴﺔ ﻭﻫﺬﺍ ﻣـﻦ‬
‫ﺧﻼﻝ ﺍﳌﻌﺪﻝ ﺍﳌﺘﻮﺳﻂ ﺍﳌﺘﺤﺼﻞ ﻋﻠﻴﻪ ‪ 2.6579‬ﻭﺍﻻﳓﺮﺍﻑ ﺍﳌﻌﻴﺎﺭﻱ ‪ 0.62715‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﺭﺗﻔﺎﻉ ﻣﺴﺘﻮﻯ ﺇﺩﺭﺍﻙ ﻭ ﻭﻋﻲ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳـﱯ‬
‫ﺍﳉﺰﺍﺋﺮﻱ‪ ،‬ﻳﺴﻬﻞ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﺎﺱ ﺑﺎﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﰲ ﺍﻟﺸﺮﻛﺎﺕ ﺍﳉﺰﺍﺋﺮﻳﺔ ﲟﻌﺪﻝ ‪ 2.6316‬ﻭﺍﳓﺮﺍﻑ ﻣﻌﻴﺎﺭﻱ ﻗﺪﺭﻩ ‪ 0.67468‬ﰲ ﺣـﲔ ﺃﻥ‬
‫ﺃﻓﺮﺍﺩ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳﱯ ﻳﻀﻌﻮﻥ ﰲ ﺃﺧﺮ ﺃﻭﻟﻮﻳﺎﺕ ﻫﺬﺍ ﺍﳌﻘﻮﻡ ﻻ ﲢﺘﺎﺝ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺘﻄﻮﻳﺮ ﺑﺸﻜﻞ ﻳﺴﻤﺢ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﲟﻌـﺪﻝ‬
‫ﻣﻘﺪﺍﺭﻩ ‪ 1.7105‬ﻭﺇﳓﺮﺍﻑ ﻗﺪﺭﻩ ‪ 0.73182‬ﻭﻫﺬﺍ ﻣﺎ ﻳﺪﻝ ﻋﻠﻰ ﺗﺮﻛﺰ ﺍﻹﺟﺎﺑﺎﺕ ﺿﻤﻦ ﻣﻌﻴﺎﺭ ﻣﻮﺍﻓﻖ ﺃﻱ ﺃﻥ ﺍﻟﻈﺮﻭﻑ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺍﻟﺜﻘﺎﻓﻴﺔ ﺣﺴﺐ‬
‫ﺃﺭﺍﺋﻬﻢ ﻣﻼﺋﻤﺔ ﻻﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻛﺄﺳﺎﺱ ﻟﻠﻘﻴﺎﺱ ﺍﶈﺎﺳﺒﻴﺔ‪.‬‬
‫ﺏ‪ .‬ﻣﺪﻯ ﺇﺳﺘﺠﺎﺑﺔ ﺍﻟﺒﻴﺌﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﳌﺘﻄﻠﺒﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻓﻖ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‬
‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ :(8‬ﻣﻘﻮﻣﺎﺕ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻻﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‬
‫ﺍﻻﳓﺮﺍﻑ‬ ‫ﻏﲑ‬
‫ﺍﻻﲡﺎﻩ ﺍﻟﻌﺎﻡ‬ ‫ﺍﳌﺘﻮﺳﻂ‬ ‫ﻣﻮﺍﻓﻖ‬ ‫ﳏﺎﻳﺪ‬ ‫ﻋﻨﺼﺮ ﺍﳌﺴﺎﳘﺔ‬
‫ﺍﳌﻌﻴﺎﺭﻱ‬ ‫ﻣﻮﺍﻓﻖ‬
‫‪6‬‬ ‫‪9‬‬ ‫‪23‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﻳﺘﻤﺘﻊ ﺃﻓﺮﺍﺩ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳﱯ )ﻣﻬﻨﻴﲔ ﻭﺃﻛﺎﺩﳝﻴﲔ(‬
‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪0.76042‬‬ ‫‪1.5526‬‬ ‫ﺍﳉﺰﺍﺋﺮﻱ ﺑﺪﺭﺟﺔ ﻣﺘﻘﺎﺭﺑﺔ ﻣﻦ ﺍﻟﻮﻋﻲ ﳌﻔﻬﻮﻡ ﺍﻟﻘﻴﻤﺔ‬
‫‪%15.8‬‬ ‫‪%23.7‬‬ ‫‪%60.5‬‬ ‫ﺍﻟﻨﺴﺒﺔ‬
‫ﺍﻟﻌﺎﺩﻟﺔ‬
‫‪19‬‬ ‫‪7‬‬ ‫‪12‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﺍﺭﺗﻔﺎﻉ ﻣﺴﺘﻮﻯ ﺇﺩﺭﺍﻙ ﻭ ﻭﻋﻲ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳﱯ‬
‫ﳏﺎﻳﺪ‬ ‫‪0.89610‬‬ ‫‪2.1842‬‬ ‫ﺍﳉﺰﺍﺋﺮﻱ‪ ،‬ﻳﺴﻬﻞ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﰲ‬
‫‪%50‬‬ ‫‪%18.4‬‬ ‫‪%31.6‬‬ ‫ﺍﻟﻨﺴﺒﺔ‬
‫ﺍﻟﺸﺮﻛﺎﺕ ﺍﳉﺰﺍﺋﺮﻳﺔ‬
‫‪26‬‬ ‫‪11‬‬ ‫‪1‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﺗﻄﺒﻴﻖ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﰲ ﺍﳌﺆﺳﺴﺎﺕ ﻳﺴﻤﺢ ﺑﺘﺠﺎﻭﺯ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.53405‬‬ ‫‪2.6520‬‬
‫‪%68.4‬‬ ‫‪%28.9‬‬ ‫‪%2.6‬‬ ‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﻣﺸﺎﻛﻞ ﺍﻟﻘﻴﺎﺱ ﺑﺎﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ‬
‫‪4‬‬ ‫‪15‬‬ ‫‪19‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﺗﺆﺩﻱ ﺍﳉﻤﻌﻴﺎﺕ ﺍﳌﻬﻨﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﺍﻟﺪﻭﺭ ﺍﳌﻄﻠﻮﺏ‬
‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪0.67941‬‬ ‫‪1.6053‬‬ ‫ﰲ ﺍﻟﺘﺜﻘﻴﻒ ﻭﺍﻟﺘﺄﻫﻴﻞ ﻭﺍﻟﺘﺪﺭﻳﺐ ﻟﻠﻤﺴﺎﻋﺪﺓ ﰲ‬
‫‪%10.5‬‬ ‫‪%39.5‬‬ ‫‪%50‬‬ ‫ﺍﻟﻨﺴﺒﺔ‬
‫ﺗﻄﺒﻴﻖ ﳏﺎﺳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‬
‫ﳏﺎﻳﺪ‬ ‫‪0.83658‬‬ ‫‪2.0526‬‬ ‫‪14‬‬ ‫‪12‬‬ ‫‪12‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﺗﻠﻌﺐ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﶈﻠﻴﺔ ﺩﻭﺭﺍ ﻫﺎﻣﺎ ﰲ ﺍﺳﺘﺨﺪﺍﻡ ﺃﻭ‬

‫‪- 21 -‬‬
‫__________________________________‬
‫ﺭﻓﻴﻘﺔ ﺼﻐﺭﺍﻭﻱ‪ ،‬ﻤﺤﻤﺩ ﺍﻟﻌﺭﺒﻲ ﻗﺯﻭﻥ‪ ،‬ﻋﻠﻲ ﺒﻭﺯﻴﺕ‪ ،‬ﻭﺍﻗﻊ ﺍﻟﻘﻴﺎﺱ ﺍﻟﻤﺤﺎﺴﺒﻲ ﻓﻲ ﺍﻟﺒﻴﺌﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ)ﺹ‪.‬ﺹ‪(25-13‬‬

‫ﺍﻟﻨﺴﺒﺔ ‪%36.8 %31.6 %31.6‬‬ ‫ﻋﺪﻡ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‬

‫‪8‬‬ ‫‪8‬‬ ‫‪22‬‬ ‫ﻻ ﲢﺘﺎﺝ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺘﻄﻮﻳﺮ ﺑﺸﻜﻞ ﺍﻟﺘﻜﺮﺍﺭ‬
‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪0.81940‬‬ ‫‪1.6316‬‬
‫ﺍﻟﻨﺴﺒﺔ ‪%21.1 %21.1 %57.9‬‬ ‫ﻳﺴﻤﺢ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﲔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺍﻟﱪﻧﺎﻣﺞ ﺍﻻﺣﺼﺎﺋﻲ ‪SPSS 23‬‬
‫ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ‪ 8‬ﻳﺘﺒﲔ ﻟﻨﺎ ﺃﻥ ﳎﻤﻞ ﺍﻟﻔﻘﺮﺍﺕ ﺗﺸﲑ ﺇﱃ ﻋﺪﻡ ﺗﻮﻓﺮ ﺍﳌﻘﻮﻣﺎﺕ ﺍﻟﺜﻘﺎﻓﻴﺔ ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﺍﻟﲏ ﺗﺴﻬﻞ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﻤﺔ‬
‫ﺍﻟﻌﺎﺩﻟﺔ ﻛﺄﺳﺎﺱ ﻟﻠﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‪ ،‬ﺣﻴﺚ ﻛﺎﻥ ﻳﺘﺮﺍﻭﺡ ﻣﻌﺪﻝ ﺍﻟﻮﺳﻴﻂ ﺍﳊﺴﺎﰊ ﻷﻏﻠﺐ ﻓﻘﺮﺍﺕ ﻣﺎ ﺑﲔ ‪ 1.5526‬ﺇﱃ ‪ 1.6316‬ﳑﺎ ﻳﺸﲑ ﺇﱃ‬
‫ﺗﺮﻛﺰﻫﺎ ﺿﻤﻦ ﻣﻌﻴﺎﺭ ﻏﲑ ﻣﻮﺍﻓﻖ‪ ،‬ﻭﻫﺬﺍ ﺭﺍﺟﻊ ﺣﺴﺐ ﺭﺃﻳﻬﻢ ﺇﱃ ﻋﺪﻡ ﻭﺟﻮﺩ ﺩﺭﺟﺔ ﻣﻦ ﺍﻟﻮﻋﻲ ﻟﺪﻯ ﺃﻓﺮﺍﺩ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳﱯ ﳌﻔﻬﻮﻡ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‬
‫ﺇﺿﺎﻓﺔ ﺇﱃ ﻏﻴﺎﺏ ﺩﻭﺭ ﺍﳉﻤﻌﻴﺎﺕ ﺍﳌﻬﻨﻴﺔ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺄﻫﻴﻞ ﻭﺍﻟﺘﺪﺭﻳﺐ ﻟﻠﻤﺴﺎﻋﺪﺓ ﰲ ﺗﻄﺒﻴﻖ ﳏﺎﺳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‪ ،‬ﻫﺬﺍ ﻣﺎ ﺟﻌﻞ ﺭﺅﻳﺔ ﺍﳌﺴﺘﺠﻮﺑﲔ ﰲ‬
‫ﺇﻃﺎﺭ ﺇﺟﺎﺑﺎ‪‬ﻢ ﺿﺮﻭﺭﺓ ﺗﻌﻤﻴﻖ ﻭﺗﻄﻮﻳﺮ ﻓﻬﻢ ﺃﻓﺮﺍﺩ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳﱯ ﻟﻠﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻭﺍﻟﺬﻱ ﻣﻦ ﺷﺄﻧﻪ ﺭﻓﻊ ﻣﺴﺘﻮﻯ ﺇﺩﺭﺍﻙ ﻭ ﻭﻋﻲ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳﱯ ﳑﺎ ﻗﺪ‬
‫ﻳﺴﻬﻞ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻛﺄﺳﺎﺱ ﻟﻠﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‪.‬‬
‫ﺝ‪ .‬ﲢﺪﻳﺎﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﺗﻄﺒﻴﻖ ﺑﺪﺍﺋﻞ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‬
‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ :(9‬ﲢﺪﻳﺎﺕ ﺗﻄﺒﻴﻖ ﺑﺪﺍﺋﻞ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‬
‫ﺍﻻﳓﺮﺍﻑ‬ ‫ﻏﲑ‬
‫ﺍﻻﲡﺎﻩ ﺍﻟﻌﺎﻡ‬ ‫ﺍﳌﺘﻮﺳﻂ‬ ‫ﻣﻮﺍﻓﻖ‬ ‫ﳏﺎﻳﺪ‬ ‫ﻋﻨﺼﺮ ﺍﳌﺴﺎﳘﺔ‬
‫ﺍﳌﻌﻴﺎﺭﻱ‬ ‫ﻣﻮﺍﻓﻖ‬
‫‪26‬‬ ‫‪7‬‬ ‫‪5‬‬ ‫ﻻ ﺗﺄﺧﺬ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﺑﺘﻐﲑﺍﺕ ﺍﻷﺳﻌﺎﺭ ﻋﻨﺪ ﺍﻟﺘﻜﺮﺍﺭ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.7240‬‬ ‫‪2.5526‬‬
‫ﺍﻟﻨﺴﺒﺔ ‪%68.4 %18.4 %13.2‬‬ ‫ﺇﺟﺮﺍﺀ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‬
‫‪19‬‬ ‫‪13‬‬ ‫‪6‬‬ ‫ﻳﺆﺩﻱ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﰲ ﻗﻴﺎﺱ ﺍﻟﺪﺧﻞ ﺍﻟﺘﻜﺮﺍﺭ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.74530 2.3421‬‬ ‫ﺇﱃ ﺗﻀﺨﻴﻤﻪ ﰲ ﺣﺎﻟﺔ ﺍﺭﺗﻔﺎﻉ ﺍﻷﺳﻌﺎﺭ ﻭﺑﺎﻟﺘﺎﱄ ﺇﱃ‬
‫‪%50 %18.4 .15%‬‬ ‫ﺍﻟﻨﺴﺒﺔ‬
‫ﺗﺂﻛﻞ ﺍﻟﻘﺪﺭﺓ ﺍﻟﺸﺮﺍﺋﻴﺔ ﻟﺮﺃﺱ ﺍﳌﺎﻝ‬
‫‪27‬‬ ‫‪7‬‬ ‫‪4‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﻳﻀﻊ ﺍﳌﺴﺘﺜﻤﺮ ﺃﳘﻴﺔ ﻛﺒﲑﺓ ﻋﻠﻰ ﺧﺎﺻﻴﺔ ﺍﳌﻼﺋﻤﺔ ﰲ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.6791‬‬ ‫‪2.6053‬‬
‫‪%71.1‬‬ ‫‪%18.4‬‬ ‫‪%10‬‬ ‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﻋﻤﻠﻴﺔ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭ‬
‫‪21‬‬ ‫‪9‬‬ ‫‪8‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺴﺘﻨﺪ ﻋﻠﻰ ﻣﺒﺪﺃ ﺍﻟﺘﻜﻠﻔﺔ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.81461‬‬ ‫‪2.3421‬‬ ‫ﺍﻟﺘﺎﺭﳜﻴﺔ ﻻ ﺗﻌﻜﺲ ﺑﺼﺪﻕ ﺍﻟﻮﺿﻌﻴﺔ ﺍﳌﺎﻟﻴﺔ‬
‫‪%55.3‬‬ ‫‪%23.7‬‬ ‫‪%21.1‬‬ ‫ﺍﻟﻨﺴﺒﺔ‬
‫ﻟﻠﻤﺆﺳﺴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫‪21‬‬ ‫‪16‬‬ ‫‪1‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﻫﻨﺎﻙ ﺑﺪﺍﺋﻞ ﻗﻴﺎﺱ ﺃﺧﺮﻯ ﳝﻜﻨﻬﺎ ﺃﻥ ﺗﺴﺪ ﺍﻟﻨﻘﺺ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.55687‬‬ ‫‪2.5263‬‬
‫‪%55.3‬‬ ‫‪%42.1‬‬ ‫‪%2.6‬‬ ‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﺍﳊﺎﺻﻞ ﰲ ﺍﻟﺘﻘﻴﻴﻢ ﺍﶈﺎﺳﱯ ﻭﻓﻖ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ‬
‫‪32‬‬ ‫‪0‬‬ ‫‪6‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.73907‬‬ ‫‪2.6842‬‬ ‫ﻻ ﻳﻮﺟﺪ ﺳﻮﻕ ﻣﺎﱄ ﻓﻌﺎﻝ ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‬
‫‪%84.2‬‬ ‫‪%0‬‬ ‫‪%15.8‬‬ ‫ﺍﻟﻨﺴﺒﺔ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﲔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺍﻟﱪﻧﺎﻣﺞ ﺍﻻﺣﺼﺎﺋﻲ ‪ SPSS 23‬‬
‫ﻳﻮﺿﺢ ﺍﳉﺪﻭﻝ ‪ 9‬ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﱵ ﻗﺪ ﻳﻮﺍﺟﻬﻬﺎ ﺍﶈﺎﺳﺐ ﻋﻨﺪ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻛﺄﺳﺎﺱ ﻟﻠﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‪ ،‬ﺣﻴﺚ ﻧﺮﻯ ﺃﻥ ﻛﻞ‬
‫ﺍﻹﺟﺎﺑﺎﺕ ﺗﺮﻛﺰﺕ ﺿﻤﻦ ﻣﻌﻴﺎﺭ ﻣﻮﺍﻓﻖ ﳑﺎ ﻳﺸﲑ ﺇﱃ ﺃﻥ ﻫﻨﺎﻙ ﻋﻮﺍﺋﻖ ﺗﻮﺍﺟﻪ ﺍﶈﺎﺳﺐ ﻋﻨﺪ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‪ ،‬ﻭﺍﻟﺴﺒﺐ ﰲ ﺫﻟﻚ ﻭﺑﺪﺭﺟﺔ ﺃﻭﱃ‬
‫ﻳﻌﻮﺩ ﺇﱃ ﺻﻌﻮﺑﺔ ﲢﺪﻳﺪ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻟﺒﻌﺾ ﺑﻨﻮﺩ ﺍﻷﺻﻮﻝ ﻭﺍﳋﺼﻮﻡ‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺃﻥ ﺍﻟﻘﻴﺎﺱ ﻭﻓﻖ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻳﺘﻄﻠﺐ ﻗﺪﺭﺍ ﻛﺒﲑﺍ ﻣﻦ ﺍﻻﺟﺘﻬﺎﺩ‬
‫ﻭﺍﳊﻜﻢ ﺍﻟﺸﺨﺼﻲ ﻭﺇﺗﺒﺎﻉ ﺃﺳﺲ ﻗﻴﺎﺱ ﻣﺘﺒﺎﻳﻨﺔ‪ ،‬ﻭﻫﺬﺍ ﺣﺴﺐ ﺍﻟﻮﺳﻂ ﺍﳊﺴﺎﰊ ﺍﳌﺴﺎﻭﻱ ﻝ ‪ 2.6842‬ﺑﻴﻨﻤﺎ ﺟﺎﺀ ﻣﻌﺪﻝ ﺍﳌﺘﻮﺳﻂ ﻟﺒﻘﻴﺔ ﺍﻟﻔﻘﺮﺍﺕ ﻣﺎ‬
‫ﺑﲔ ‪ 2.3421‬ﻭ ‪ 2.6053‬ﻭﺍﻟﱵ ﺃﺷﺎﺭﺕ ﺇﱃ ﺃﺭﺍﺀ ﺍﳌﺴﺘﺠﻮﺑﲔ ﺣﻮﻝ ﲨﻠﺔ ﻣﻦ ﺍﻟﺘﺤﺪﻳﺎﺕ ﻭﻛﺎﻧﺖ ﻣﻦ ﺑﲔ ﺻﻌﻮﺑﺔ ﲨﻊ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﻓﻖ ﺍﻟﻘﻴﻤﺔ‬
‫ﺍﻟﻌﺎﺩﻟﺔ ﻭﻋﺪﻡ ﺟﺎﻫﺰﻳﺔ ﺍﳌﺆﺳﺴﺎﺕ ﻻﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﺇﺿﺎﻓﺔ ﺇﱃ ﺿﻌﻒ ﺍﻟﺘﺄﻃﲑ ﻭﺍﻟﺘﻜﻮﻳﻦ ﻟﻠﻤﺤﺎﺳﺒﲔ ﰲ ﳎﺎﻝ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‪.‬‬

‫ﺍﻟﻤﺠﻠﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ ﻟﻠﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬ ‫‪- 22 -‬‬

 ‫‪EISSN: 2588-252X * PISSN: 2437-0215‬‬ ‫ﺍﻟﻤﺠﻠﺩ‪ ،03:‬ﺍﻟﻌﺩﺩ‪ ،(2017) 02 :‬ﺹ‪.‬ﺹ‪25-13 .‬‬ ‫ﺍﻟﻤﺠﻠﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ ﻟﻠﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬

‫ﺍﳋـــﺎﺗــﻤــﺔ‬
‫ﰲ ﻣﻌﺎﳉﺘﻨﺎ ﳌﻮﺿﻮﻉ ﻭﺍﻗﻊ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﻇﻞ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‪ ،‬ﺣﺎﻭﻟﻨﺎ ﺩﺭﺍﺳﺔ ﺇﺷﻜﺎﻟﻴﺔ ﻣﺎﻫﻮ ﻭﺍﻗﻊ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﺍﻟﺒﻴﺌﺔ‬
‫ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻭﺍﻟﱵ ﻛﺎﻥ ﺍﳍﺪﻑ ﻣﻨﻬﺎ ﻣﻌﺮﻓﺔ ﺍﻟﺒﺪﻳﻞ ﺍﻷﻧﺴﺐ ﻭﺍﻷﻗﺮﺏ ﻭﺍﳌﻼﺋﻢ ﻟﻠﺒﻴﺌﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻣﻦ ﻭﺟﻬﺖ ﻧﻈﺮ ﺍﻷﻛﺎﺩﳝﻴﲔ ﻭﺍﳌﻬﻨﻴﲔ‪ ،‬ﺇﺫ ﺃﻥ‬
‫ﺍﻟﺪﺭﺍﺳﺔ ﺍﻟﻨﻈﺮﻳﺔ ﺗﺸﲑ ﺇﱃ ﺃﻥ ﳕﻮﺫﺝ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻳﻌﺰﺯ ﻣﻦ ﺧﺎﺻﻴﺔ ﺍﳌﻮﺛﻮﻗﻴﺔ ﻭﳕﻮﺫﺝ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﳛﻘﻖ ﻗﺪﺭﺍ ﺃﻛﱪ ﻣﻦ ﺍﳌﻼﺀﻣﺔ ﻭﻫﺬﺍ ﻣﺎ ﺃﲨﻌﺖ‬
‫ﻋﻠﻴﻪ ﺃﻏﻠﺐ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ‪ ،‬ﻛﻤﺎ ﺃﻥ ﺍﳉﺰﺍﺋﺮ ﻗﺎﻣﺖ ﺑﺈﺻﻼﺣﺎﺕ ﳏﺎﺳﺒﻴﺔ ﳌﻮﺍﻛﺒﺔ ﺍﻟﺘﻄﻮﺭﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﺪﻭﻟﻴﺔ‪ ،‬ﺣﻴﺚ ﻗﺎﻣﺖ ﺑﺘﺒﲏ ﳏﺎﺳﺒﺔ ﺍﻟﻘﻴﻤﺔ‬
‫ﺍﻟﻌﺎﺩﻟﺔ ﺑﻌﺪ ﺃﻥ ﻛﺎﻧﺖ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻫﻲ ﺍﻟﻮﺣﻴﺪﺓ‪ ،‬ﺇﻻ ﺃﻥ ﺃﻓﺮﺍﺩ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳﱯ ﻳﺮﻭﻥ ﺃﻥ ﺍﻟﺒﻴﺌﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﺗﻮﻓﺮ ﺑﻌﺾ ﺍﳌﻘﻮﻣﺎﺕ ﻻﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻜﻠﻔﺔ‬
‫ﺍﻟﺘﺎﺭﳜﻴﺔ ﻛﺄﺳﺎﺱ ﻟﻠﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﺣﲔ ﻻ ﺗﺘﻮﻓﺮ ﻫﺬﻩ ﺍﳌﻘﻮﻣﺎﺕ ﻋﻨﺪ ﳕﻮﺫﺝ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‪.‬‬
‫‪ ‬ﺍﺧﺘﺒﺎﺭ ﺍﻟﻔﺮﺿﻴﺎﺕ‪:‬‬
‫‪‬ﻣﻦ ﺧﻼﻝ ﻣﺎ ﰎ ﻋﺮﺿﻪ ﺳﺎﺑﻘﺎ ﻭﻗﺼﺪ ﺍﻹﺟﺎﺑﺔ ﻋﻠﻰ ﺍﻹﺷﻜﺎﻟﻴﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ ﻭﺍﻷﺳﺌﻠﺔ ﺍﻟﻔﺮﻋﻴﺔ ﰎ ﺇﺧﺘﺒﺎﺭ ﺻﺤﺔ ﺍﻟﻔﺮﺿﻴﺎﺕ ﺗﻮﺻﻠﻨﺎ ﺇﱃ ﺍﻟﻨﺘﺎﺋﺞ‬ ‫‪‬‬
‫ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ -‬ﺍﻟﻔﺮﺿﻴﺔ ﺍﻷﻭﱃ‪ :‬ﻳﺴﺎﻫﻢ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﲢﻘﻴﻖ ﺧﺼﺎﺋﺺ ﻧﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍﶈﺎﺳﺒﻴﺔ ·)ﺧﺎﺻﻴﺔ ﺍﳌﻼﺋﻤﺔ ﻭﺍﳌﻮﺛﻮﻗﻴﺔ(‪.‬‬
‫ﻣﻦ ﺧﻼﻝ ﲢﻠﻴﻞ ﻧﺘﺎﺋﺞ ﺍﻟﺪﺭﺍﺳﺔ ﻭﻣﻨﺎﻗﺸﺘﻬﺎ ﺗﻮﺻﻠﻨﺎ ﺇﱃ ﺃﻥ ﺃﻓﺮﺍﺩ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳﱯ ﻳﺮﻭﻥ ﺃﻥ ﺇﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻜﻠﻔﺔ ﺍﺍﻟﺘﺎﺭﳜﻴﺔ ﻳﻌﺰﺯ ﻣﻦ ﺧﺎﺻﻴﺔ ﺍﳌﻮﺛﻮﻗﻴﺔ ﰲ‬
‫ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻭﻻ ﻳﻌﺰﺯ ﺧﺎﺻﻴﺔ ﺍﳌﻼﺋﻤﺔ‪ ،‬ﻛﻤﺎ ﺃﻥ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﻤﺔﺍﻟﻌﺎﺩﻟﺔ ﰲ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻳﺴﺎﻫﻢ ﺑﻘﺪﺭ ﺃﻛﱪ ﰲ ﺧﺎﺻﻴﺔ ﺍﳌﻼﺋﻤﺔ ﻭﺑﺸﻜﻞ ﺃﻗﻞ ﰲ‬
‫ﺧﺎﺻﻴﺔ ﺍﳌﻮﺛﻮﻗﻴﺔ‪.‬ﻭﻫﺬﺍﻣﺎ ﻳﻌﲏ ﻗﺒﻮﻝ ﺻﺤﺔ ﺍﻟﻔﺮﺿﻴﺔ‪.‬‬
‫‪ -‬ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟﺜﺎﻧﻴﺔ‪ :‬ﺗﻮﻓﺮ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﺍﳌﻘﻮﻣﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﺜﻘﺎﻓﻴﺔ ﻭﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍﻟﱵ ﺗﺴﻬﻞ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻛﺄﺳﺎﺱ‬
‫ﻟﻠﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‪.‬‬
‫ﻣﻦ ﺧﻼﻝ ﲢﻠﻴﻞ ﻧﺘﺎﺋﺞ ﺍﻟﺪﺭﺍﺳﺔ ﻭﻣﻨﺎﻗﺸﺘﻬﺎ ﺗﻮﺻﻠﻨﺎ ﺇﱃ ﺃﻥ ﺃﻓﺮﺍﺩ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳﱯ ﻳﺮﻭﻥ ﺍﻟﺒﻴﺌﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﰲ ﺍﲡﺎﻩ ﺗﻮﻓﲑ ﺍﳌﻘﻮﻣﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻻﺳﺘﺨﺪﺍﻡ‬
‫ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻭﺗﻮﻓﺮ ﺍﳌﻘﻮﻣﺎﺕ ﺍﻟﺜﻘﺎﻓﻴﺔ ﻭﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻻﺳﺘﺨﺪﺍﻣﻬﺎ ﻭﻫﺬﺍ ﻣﺎ ﻳﻌﲏ ﻗﺒﻮﻝ ﺻﺤﺔ ﺍﻟﻔﺮﺿﻴﺔ‪.‬‬
‫‪ -‬ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟﺜﺎﻟﺜﺔ‪ :‬ﺗﻮﻓﺮ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌﻘﻮﻣﺎﺕ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻛﻤﺎ ﺃﻥ ﺍﻟﺒﻴﺌﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻻ ﺗﻮﻓﺮ ﲨﻴﻊ ﺍﳌﻘﻮﻣﺎﺕ ﻻﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﻤﺔ‬
‫ﺍﻟﻌﺎﺩﻟﺔ‪ .‬ﻭﻫﺬﺍ ﻣﺎ ﻳﻌﲏ ﻋﺪﻡ ﻗﺒﻮﻝ ﺻﺤﺔ ﺍﻟﻔﺮﺿﻴﺔ‪.‬‬
‫‪ -‬ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟﺮﺍﺑﻌﺔ‪ :‬ﻫﻨﺎﻙ ﲢﺪﻳﺎﺕ ﺗﻮﺍﺟﻪ ﺍﶈﺎﺳﺐ ﰲ ﺗﻄﺒﻴﻖ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﰲ ﻇﻞ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‪.‬‬
‫ﻣﻦ ﺧﻼﻝ ﲢﻠﻴﻞ ﻧﺘﺎﺋﺞ ﺍﻟﺪﺭﺍﺳﺔ ﻭﻣﻨﺎﻗﺸﺘﻬﺎ ﺗﻮﺻﻠﻨﺎ ﺇﱃ ﺃﻥ ﺃﻓﺮﺍﺩ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳﱯ ﻳﺆﻛﺪﻭﻥ ﺑﻮﺟﻮﺩ ﲢﺪﻳﺎﺕ ﺗﻮﺍﺟﻪ ﺍﶈﺎﺳﺐ ﰲ ﺗﻄﺒﻴﻖ ﺑﺪﺍﺋﻞ ﺍﻟﻘﻴﺎﺱ‬
‫ﺍﶈﺎﺳﱯ ﰲ ﻇﻞ ﺍﻟﺒﻴﺌﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‪ .‬ﻭﻫﺬﺍ ﻣﺎ ﻳﻌﲏ ﻗﺒﻮﻝ ﺻﺤﺔ ﺍﻟﻔﺮﺿﻴﺔ‪.‬‬
‫‪ ‬ﺍﻻﺳﺘﻨﺘﺎﺟﺎﺕ‪:‬‬
‫‪ -‬ﻫﻨﺎﻙ ﺇﲨﺎﻉ ﻣﻦ ﻃﺮﻑ ﺃﻓﺮﺍﺩ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳﱯ ﻋﻠﻰ ﺃﻥ ﺍﻟﻘﻴﺎﺱ ﻭﻓﻖ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻳﻌﺰﺯ ﻣﻦ ﺧﺎﺻﻴﺔ ﺍﳌﻮﺛﻮﻗﻴﺔ ﻭﺍﻟﻘﻴﺎﺱ ﻭﻓﻖ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﳛﻘﻖ‬
‫ﻗﺪﺭﺍ ﺃﻛﱪ ﻣﻦ ﺍﳌﻼﺋﻤﺔ‪.‬‬
‫‪ -‬ﻳﺆﺩﻱ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﰲ ﻗﻴﺎﺱ ﺇﱃ ﺇﻋﻄﺎﺀ ﺻﻮﺭﺓ ﻏﲑ ﺻﺎﺩﻗﺔ ﻟﻠﻮﺿﻌﻴﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﻤﺆﺳﺴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﰲ ﻇﻞ ﺗﻐﲑﺍﺕ ﺍﻷﺳﻌﺎﺭ‪.‬‬
‫‪ -‬ﺗﺰﻭﺩ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺑﻮﻋﻲ ﻭﻧﻈﺮﺓ ﺗﻨﺒﺆﻳﺔ ﻣﺴﺘﻘﺒﻠﻴﺔ ﻟﻘﻴﻤﺔ ﺍﳌﺆﺳﺴﺔ‪.‬‬
‫‪ -‬ﻋﺪﻡ ﻭﺟﻮﺩ ﺳﻮﻕ ﻧﺸﻄﺔ ﻭﻋﺪﻡ ﺍﻧﻔﺘﺎﺡ ﺍﻟﺴﻮﻕ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻋﻠﻰ ﺍﻷﺳﻮﺍﻕ ﺍﻟﻌﺎﳌﻴﺔ ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﻣﻦ ﺷﺄﻧﻪ ﺃﻥ ﻳﺴﺎﻋﺪ ﻭﻳﺴﻬﻞ ﺍﺳﺘﺨﺪﺍﻡ ﺑﺪﺍﺋﻞ ﺍﻟﻘﻴﺎﺱ‬
‫ﺍﶈﺎﺳﱯ ﺑﺸﻜﻞ ﺃﻓﻀﻞ ﰲ ﺣﲔ ﺗﻮﻓﺮﻫﺎ‪.‬‬
‫‪ -‬ﻳﺘﻤﻨﻊ ﺃﻓﺮﺍﺩ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳﱯ ﺑﻮﻋﻲ ﳌﻔﻬﻮﻡ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ‪ ،‬ﻛﻤﺎ ﺃﻥ ﺍﻟﺒﻴﺌﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﺗﻔﺘﻘﺮ ﺇﱃ ﺇﺩﺭﺍﻙ ﻛﺒﲑ ﳌﻔﻬﻮﻡ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﺑﺴﺒﺐ ﺍﻟﻐﻤﻮﺽ‬
‫ﺍﻟﺬﻱ ﻳﻌﺘﺮﻳﻪ‪.‬‬
‫‪ -‬ﲤﻴﻞ ﺍﻟﺒﻴﺌﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﺇﱃ ﻋﺪﻡ ﺍﻟﺮﻏﺒﺔ ﺑﺎﻟﺘﻐﻴﲑ ﰲ ﺇﺗﺒﺎﻉ ﺍﻟﻄﺮﻕ ﻭﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‪.‬‬
‫‪ -‬ﺿﻌﻒ ﺍﻟﺘﺄﻃﲑ ﻭﺍﻟﺘﻜﻮﻳﻦ ﻟﻠﻤﺤﺎﺳﺒﲔ ﰲ ﳎﺎﻝ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‪.‬‬
‫‪ ‬ﺍﻟﺘﻮﺻﻴﺎﺕ‪:‬‬
‫‪ -‬ﺿﺮﻭﺭﺓ ﺭﻓﻊ ﻣﺴﺘﻮﻯ ﺇﺩﺭﺍﻙ ﻭ ﻭﻋﻲ ﺃﻓﺮﺍﺩ ﺍ‪‬ﺘﻤﻊ ﺍﶈﺎﺳﱯ ﳌﻔﻬﻮﻡ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻣﻦ ﺧﻼﻝ ﺗﻜﻮﻳﻨﻬﻢ ﻭﺗﺪﺭﻳﺒﻬﻢ ﻣﻦ ﻃﺮﻑ ﺍﳌﺆﺳﺴﺎﺕ ﻭﺍﳉﻤﻌﻴﺎﺕ‬
‫ﺍﳌﻬﻨﻴﺔ‪.‬‬
‫‪ -‬ﺿﺮﻭﺭﺓ ﺗﻌﺪﻳﻞ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲟﺎ ﻳﺘﻮﺍﻓﻖ ﻣﻊ ﺗﻄﺒﻴﻖ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻧﻈﺮﺍﹰ ﻻﻥ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺗﻮﺻﻲ ﺑﺎﻟﻘﻴﺎﺱ ﺍﳌﺴﺘﻨﺪ ﺇﱃ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‪.‬‬
‫‪ -‬ﺿﺮﻭﺭﺓ ﺍﻟﺴﻌﻲ ﻭﺭﺍﺀ ﺇﳚﺎﺩ ﺳﻮﻕ ﻧﺸﻄﺔ ﻭﺍﻻﻧﻔﺘﺎﺡ ﻋﻠﻰ ﺍﻻﺳﻮﻕ ﺍﻟﻌﺎﳌﻴﺔ ﲟﺎ ﻳﺘﻮﺍﻓﻖ ﻣﻊ ﺍﻟﺒﻴﺌﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‪.‬‬

‫‪- 23 -‬‬
‫__________________________________‬
‫ﺭﻓﻴﻘﺔ ﺼﻐﺭﺍﻭﻱ‪ ،‬ﻤﺤﻤﺩ ﺍﻟﻌﺭﺒﻲ ﻗﺯﻭﻥ‪ ،‬ﻋﻠﻲ ﺒﻭﺯﻴﺕ‪ ،‬ﻭﺍﻗﻊ ﺍﻟﻘﻴﺎﺱ ﺍﻟﻤﺤﺎﺴﺒﻲ ﻓﻲ ﺍﻟﺒﻴﺌﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ)ﺹ‪.‬ﺹ‪(25-13‬‬

‫‪ -‬ﺿﺮﻭﺭﺓ ﺗﻜﻴﻴﻒ ﻛﻞ ﻣﻦ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﺘﺠﺎﺭﻱ ﻭﺍﻟﻀﺮﻳﱯ ﻣﻊ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﻭﻫﺬﺍ ﻣﻦ ﺃﺟﻞ ﲢﺴﲔ ﺍﺳﺘﺨﺪﺍﻡ ﺑﺪﺍﺋﻞ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‪.‬‬
‫‪ -‬ﳏﺎﻭﻟﺔ ﺗﻨﺸﻴﻂ ﻭﺗﻔﻌﻴﻞ ﺃﺩﺍﺀ ﺍﻟﺒﻮﺭﺻﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻭﻛﺬﺍ ﲢﺴﲔ ﺍﻷﺩﺍﺀ ﺍﳌﺎﱄ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ‪.‬‬
‫‪ -‬ﳏﺎﻭﻟﺔ ﺇﳚﺎﺩ ﻭﺇﻧﺸﺎﺀ ﻫﻴﺌﺔ ﺭﲰﻴﺔ ﺗﻀﻤﻦ ﺇﺻﺪﺍﺭ ﻣﻌﻠﻮﻣﺎﺕ ﺣﻮﻝ ﺍﻻﻗﺘﺼﺎﺩ ﺍﳉﺰﺍﺋﺮﻱ ﺑﻜﻞ ﻣﺼﺪﺍﻗﻴﺔ ﻭﺷﻔﺎﻓﻴﺔ‪.‬‬
‫‪ -‬ﺇﻧﺸﺎﺀ ﺟﻬﺎﺯ ﺣﻜﻮﻣﻲ ﻳﺘﻮﱃ ﺇﺻﺪﺍﺭ ﻭﺍﻹﻋﻼﻥ ﺩﻭﺭﻳﺎﹰ ﻋﻦ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﳌﺨﺘﻠﻒ ﺍﻟﺴﻠﻊ ﺍﻟﱵ ﻳﺘﻢ ﺗﺪﺍﻭﳍﺎ ﰲ ﺍﻟﺴﻮﻕ ﺍﶈﻠﻲ‪.‬‬
‫ﺍﻻﺣﺎﻻﺕ ﻭﺍﳌﺮﺍﺟﻊ‪:‬‬
‫‪ 1‬ﺳﻴﺪ ﻋﻄﺎ ﺍﺍﷲ ﺍﻟﺴﻴﺪ‪ ،‬ﺍﻟﻨﻈﺮﻳﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﺍﻟﻄﺒﻌﺔ ‪ 01‬ﺩﺭﺍ ﺍﻟﺮﺍﻳﺔ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ ‪ ،‬ﻋﻤﺎﻥ ‪ ،‬ﺍﻷﺭﺩﻥ ‪ ،2009 ،‬ﺹ‪.181 :‬‬
‫‪ - 2‬ﻭﻟﻴﺪ ﻧﺎﺟﻲ ﺍﳊﻴﺎﱄ ‪ ،‬ﻧﻈﺮﻳﺔ ﺍﶈﺎﺳﺒﺔ ‪ ،‬ﻣﻨﺸﻮﺭﺍﺕ ﺍﳉﺎﻣﻌﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﳌﻔﺘﻮﺣﺔ ﰲ ﺍﻟﺪﳕﺎﺭﻙ ‪ ،‬ﺍﻟﺪﳕﺎﺭﻙ ‪ ،‬ﺹ‪.100 :‬‬
‫‪ - 3‬ﻳﺎﻣﻦ ﺧﻠﻴﻞ ﺍﻟﺰﻏﱯ‪ ،‬ﻣﺬﻛﺮﺓ ﻣﺎﺟﺴﺘﲑ ﺑﻌﻨﻮﺍﻥ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﺍﳌﺴﺘﻨﺪ ﺇﱃ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺴﻮﻗﻴﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻭﺃﳘﻴﺘﻪ ﻟﻠﺸﺮﻛﺎﺕ ﺍﳌﺴﺎﳘﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻷﺭﺩﻧﻴﺔ ﺍﳌﺪﺭﺟﺔ ﰲ‬
‫ﺑﻮﺭﺻﺔ ﻋﻤﺎﻥ‪ ،‬ﻗﺴﻢ ﺍﶈﺎﺳﺒﺔ ﻛﻠﻴﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻌﻠﻮﻡ ﺍﻹﺩﺍﺭﻳﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﻟﲑﻣﻮﻙ ﺹ ‪ 30 -29‬ﺳﻨﺔ ‪.2005‬‬
‫‪ - 4‬ﻭﻟﻴﺪ ﻧﺎﺟﻲ ﺍﳊﻴﺎﱄ ‪ ،‬ﻧﻈﺮﻳﺔ ﺍﶈﺎﺳﺒﺔ ‪ ،‬ﺍﻷﻛﺎﺩﳝﻴﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﳌﻔﺘﻮﺣﺔ ﰲ ﺍﻟﺪﳕﺎﺭﻙ ‪ ,2007،‬ﺹ‪.‬ﺹ‪.102-101:‬‬
‫‪ - 5‬ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻟﻠﺠﻤﻬﻮﺭﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﺍﻟﺪﳝﻘﺮﺍﻃﻴﺔ ﺍﻟﺸﻌﺒﻴﺔ ﺍﻟﻌﺪﺩ ‪ 74 ،15‬ﺫﻭ ﺍﻟﻘﻌﺪﺓ ‪ 1428‬ﻫـ ﺍﳌﻮﺍﻓﻖ ‪ 25‬ﺳﻨﺔ ﻧﻮﻓﻤﱪ ‪ ،2007‬ﺹ‪. 4 :‬‬
‫‪ - 6‬ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻟﻠﺠﻤﻬﻮﺭﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﺍﻟﺪﳝﻘﺮﺍﻃﻴﺔ ﺍﻟﺸﻌﺒﻴﺔ ﺍﻟﻌﺪﺩ ‪ 27 ،22‬ﲨﺎﺩﻯ ﺍﻻﻭﻝ ‪ 1429‬ﻫـ ﺍﳌﻮﺍﻓﻖ ﺳﻨﺔ ﻣﺎﻱ ‪ ،2008‬ﺹ‪.12 :‬‬
‫‪ - 7‬ﻧﻔﺲ ﺍﳌﺮﺟﻊ ﻭﺍﻟﺼﻔﺤﺔ ﺍﻟﺴﺎﺑﻘﺔ‪.‬‬
‫‪ - 8‬ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻟﻠﺠﻤﻬﻮﺭﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﺍﻟﺪﳝﻘﺮﺍﻃﻴﺔ ﺍﻟﺸﻌﺒﻴﺔ ﺍﻟﻌﺪﺩ ‪ 19‬ﻣﺮﺟﻊ ﺳﺒﻖ ﺫﻛﺮﻩ ﺹ‪.6 :‬‬
‫‪ -9‬ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻟﻠﺠﻤﻬﻮﺭﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﺍﻟﺪﳝﻘﺮﺍﻃﻴﺔ ﺍﻟﺸﻌﺒﻴﺔ ﺍﻟﻌﺪﺩ ‪ 27‬ﻣﺮﺟﻊ ﺳﺒﻖ ﺫﻛﺮﻩ‪ ،‬ﺹ‪.12 :‬‬
‫‪ -10‬ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻟﻠﺠﻤﻬﻮﺭﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﺍﻟﺪﳝﻘﺮﺍﻃﻴﺔ ﺍﻟﺸﻌﺒﻴﺔ ﺍﻟﻌﺪﺩ ‪ 19‬ﻣﺮﺟﻊ ﺳﺒﻖ ﺫﻛﺮﻩ ﺹ‪.87 :‬‬
‫‪ - 11‬ﳏﻤﺪ ﺳﻔﲑ ﻭ ﲨﺎﻝ ﻣﺪﺍﺕ‪ ،‬ﻣﻘﺎﻝ ﺑﻌﻨﻮﺍﻥ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﺑﲔ ﺣﺘﻤﻴﺔ ﺍﻟﺘﻄﺒﻴﻖ ﻭﺇﺷﻜﺎﻟﻴﺔ ﺍﻟﺘﺤﺪﻳﺪ‪ ،‬ﳎﻠﺔ ﺍﳌﻌﺎﺭﻑ ﻗﺴﻢ ﺍﻟﻌﻠﻮﻡ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺍﻟﻌﺪﺩ‬
‫‪ 13‬ﺩﻳﺴﻤﱪ‪ ,‬ﻣﺼﺮ‪.2012 ,‬‬
‫‪ -12‬ﻋﻮﺍﺩﻱ ﻧﻌﻤﺎﻥ‪ ،‬ﺑﻌﻨﻮﺍﻥ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﻭﺃﺛﺮﻩ ﻋﻠﻰ ﺍﻟﺘﻤﺜﻴﻞ ﺍﻟﺼﺎﺩﻕ ﻷﺻﻮﻝ ﺍﳌﺆﺳﺴﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺑﺎﺟﻲ ﳐﺘﺎﺭ ﻋﻨﺎﺑﺔ ‪ ،‬ﺍﳉﺰﺍﺋﺮ ‪.2012‬‬
‫‪ -13‬ﺯﻫﲑ ﺧﻀﺮ ‪،‬ﻳﺎﺳﲔ ﻣﻘﺎﻝ ﺑﻌﻨﻮﺍﻥ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﺑﲔ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻭﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‪ ،‬ﳎﻠﺔ ﺍﳌﻨﺼﻮﺭ ﺍﻟﻌﺪﺩ ‪ / 14 /‬ﺧﺎﺹ ﺍﳉﺰﺀ ﺍﻟﺜﺎﱐ‪2/‬‬
‫‪14 - Paul Jaijairam Article entitled Fair Value Accounting vs. Historical Cost Accounting Review of‬‬
‫‪Business Information Systems – First Quarter Volume 17, Number 1 Bronx Community College,‬‬
‫‪City University of New York, USA 2013.‬‬
‫‪15 - Can Tansel Kaya Article entitled Fair Value versus Historical Cost: Which is actually more‬‬
‫‪“Fair”? TheJournal of Accounting and Finance Jel Classification: M41, M49 October/2013.‬‬
‫‪16 - Nour Aldeen M. Ghafeer and Abdul Aziz A. Abdul Rahman Article entitled The Impact of Fair‬‬
‫"‪ValueMeasurements on Income Statement: IFRS 13 "an Application Study in Insurance Companies‬‬
‫‪Research Journal of Finance and Accounting. Vol.5, No. 16, 2014.‬‬
‫‪ ‬‬
‫‪ ‬‬
‫‪ ‬‬
‫‪ ‬‬
‫‪ ‬‬
‫‪ ‬‬
‫‪ ‬‬
‫‪ ‬‬
‫‪ ‬‬
‫‪ ‬‬
‫‪ ‬‬
‫‪ ‬‬

‫ﺍﻟﻤﺠﻠﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ ﻟﻠﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬ ‫‪- 24 -‬‬

 ‫‪EISSN: 2588-252X * PISSN: 2437-0215‬‬ ‫ﺍﻟﻤﺠﻠﺩ‪ ،03:‬ﺍﻟﻌﺩﺩ‪ ،(2017) 02 :‬ﺹ‪.‬ﺹ‪25-13 .‬‬ ‫ﺍﻟﻤﺠﻠﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ ﻟﻠﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬

‫‪APA‬‬
‫‪ ‬‬
‫اﻟﺒ ﺌﺔ اﳌﺤﺎﺳ ﻴﺔ ا ﺰاﺋﺮ ﺔ – دراﺳﺔ ﻣﻴﺪاﻧﻴﺔ‬ ‫رﻓﻴﻘﺔ ﺻﻐﺮاوي‪ ،‬ﻣﺤﻤﺪ اﻟﻌﺮ ﻲ ﻗﺰون‪ ،‬ﻋ ﺑﻮز ﺖ )‪ ،(2017‬واﻗﻊ اﻟﻘﻴﺎس اﳌﺤﺎﺳ‬
‫‪ ‬‬
‫ﻣﻦ وﺟ ﺔ ﻧﻈﺮ ﻣ ﻨﻴﺔ وأ ﺎدﻳﻤﻴﺔ –‪ ،‬اﳌﺠﻠﺔ ا ﺰاﺋﺮ ﺔ ﻟﻠﺪراﺳﺎت اﳌﺤﺎﺳ ﻴﺔ واﳌﺎﻟﻴﺔ‪ ،‬اﳌﺠﻠﺪ ‪) 03‬اﻟﻌﺪد ‪ ،(02‬ا ﺰاﺋﺮ‪ :‬ﺟﺎﻣﻌﺔ ﻗﺎﺻﺪي‬
‫‪ ‬‬
‫ﻣﺮ ﺎح ورﻗﻠﺔ‪ ،‬ص‪.‬ص ‪.25-13‬‬

‫ﻳﺘﻢ ﺍﻻﺣﺘﻔﺎﻅ ﲝﻘﻮﻕ ﺍﻟﺘﺄﻟﻴﻒ ﻭﺍﻟﻨﺸﺮ ﳉﻤﻴﻊ ﺍﻷﻭﺭﺍﻕ ﺍﳌﻨﺸﻮﺭﺓ ﰲ ﻫﺬﻩ ﺍ‪‬ﻠﺔ ﻣﻦ ﻗﺒﻞ ﺍﳌﺆﻟﻔﲔ ﺍﳌﻌﻨﻴﲔ ﻭﻓﻘﺎ ﻟـ ﺭﺧﺼﺔ ﺍﳌﺸﺎﻉ ﺍﻹﺑﺪﺍﻋﻲ ﻧ‪‬ﺴﺐ‬
‫ﺍﳌﹸﺼﻨ‪‬ﻒ ‪ -‬ﻏﲑ ﲡﺎﺭﻱ ‪ -‬ﻣﻨﻊ ﺍﻻﺷﺘﻘﺎﻕ ‪ 4.0‬ﺩﻭﱄ )‪.(CC BY-NC 4.0‬‬
‫ﺍ‪‬ﻠﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻟﻠﺪﺭﺍﺳﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺍﳌﺎﻟﻴﺔ ﻣﺮﺧﺼﺔ ﲟﻮﺟﺐ ﺭﺧﺼﺔ ﺍﳌﺸﺎﻉ ﺍﻹﺑﺪﺍﻋﻲ ﻧ‪‬ﺴﺐ ﺍﳌﹸﺼﻨ‪‬ﻒ ‪ -‬ﻏﲑ ﲡﺎﺭﻱ ‪ -‬ﻣﻨﻊ ﺍﻻﺷﺘﻘﺎﻕ‬
‫‪ 4.0‬ﺩﻭﱄ )‪.(CC BY-NC 4.0‬‬

‫‪The copyrights of all papers published in this journal are retained by the respective authors as per‬‬
‫‪the Creative Commons Attribution License.‬‬
‫‪Algerian Review of Studies in Accounting and Finance is licensed under a Creative Commons‬‬
‫‪Attribution-Non Commercial license (CC BY-NC 4.0).‬‬

‫‪- 25 -‬‬